Guidelines on disclosure of non-financial information

Under Directive 2014/95/EU, large companies with more than 500 employees are required to disclose certain non-financial and diversity information in their annual reports. The main objective of the Directive is to boost corporate transparency and performance by increasing trust among stakeholders, investors and consumers. The Directive entered into force on 6 December 2014 and shall be applied as of 2018 with respect to the information relating to the FY 2017.