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On 16 April 2013, Michel Barnier, Member of the EC in charge of Internal Market and Services, presented the text adopted by the European Commission concerning Directive on non-financial reporting, at the European Parliament, in Strastbourg.
The Fourth Company Law Directive was amended in 2003 to require companies to include, where appropriate, key performance indicators (KPIs) information relating to environmental and employee matters in their annual report to the extent necessary for an understanding of the company's development, performance or position. Member States, however, may exempt small and medium-sized companies from this disclosure obligation.
On this occasion, Michel Barnier also presented the Green paper on disaster insurance adopted by the European Commission.
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