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Sustainability Information in Annual Reports - Building on Implementation of the Modernisation Directive
Publisher
FEE
Publication date
December 2008
Type
Papers/Notes
Category
Transparency and Reporting
Sustainability and the Business Case
Sustainability and the Business Case
Language
English
Free/Pay for content
Free
The
Discussion Paper includes summary of the development since 1999 when the EC adopted the Communication on the Single Market and the Environment; it presents the status of implementation of the Modernisation Directive in the Member States; summarises what large entities known for good environmental and social disclosures are reporting on in their annual reports and gives examples of good practice; highlights the important issue of the concept of relevance in relation to non-financial information.
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