The purpose of this public consultation is to collect views from stakeholders on non-binding guidance on methodology for reporting of non-financial information by certain large companies across all sectors following article 2 of Directive 2014/95/EU on disclosure of non-financial and diversity information by certain large undertakings and groups.
All citizens, companies, investors, organisations and public authorities are welcome to contribute to this consultation. Contributions are particularly sought from respondents which have an interest and/or expertise in the reporting of non-financial information by companies.
How to submit your response
Please note that in order to ensure a fair and transparent consultation process only responses received through the online questionnaire will be taken into account and included in the report summarising the responses.
Reference documents and other related consultations
- Responsible services:
- DG Financial Stability, Financial Services and Capital Markets Union
Unit B3 – Accounting and financial reporting
- Postal address:
- European Commission
Results of consultation and next steps
We have received 355 responses and thank all those who have contributed to this consultation.
The summary of responses will be published below at a later stage.