Together Against Trafficking in Human Beings

Guidelines on non-financial reporting

Guidelines on non-financial reporting

On 26th June 2017, the Commission adopted the Guidelines on non-financial reporting, to enhance business transparency on social and environmental matters. The new guidelines will support companies in fulfilling their reporting obligations under current non-financial disclosure requirements and will promote smart company reporting. Companies falling within the scope of Directive 2014/95/EU have to disclose relevant information on policies, risks, and results as regards environmental matters, social and employee-related aspects, as well as respect for human rights, anti-corruption, and bribery issues, and diversity on the boards of directors.


In the Guidelines, trafficking in human beings is highlighted amongst the possible objectives of the due diligence processes to be reported. In particular, companies may consider disclosing material information and key performance indicators on processes and measures for preventing trafficking in human beings in the context of corporate respect for human rights, as well as on trafficking in human beings in relation to the monitoring of supply chains.In the Guidelines, trafficking in human beings is highlighted amongst the possible objectives of the due diligence processes to be reported. In particular, companies may consider disclosing material information and key performance indicators on processes and measures for preventing trafficking in human beings in the context of corporate respect for human rights, as well as on trafficking in human beings in relation to the monitoring of supply chains.​

Attachment Size
PDF icon Guidelines on non-financial reporting.pdf 871.28 KB
Publication Date
Wednesday, 12 July, 2017
Section EU Policy
Institution European Commission
Type of Publication Guidelines
Year 2017