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Position on the EU directive on the disclosure of nonfinancial and diversity information by certain large companies and groups
With this position paper Deutsche Aktieninstitut contributes to the German und European debate on non-financial reporting which has gained momentum after the EU Commission legislative proposal on the respective issues. In particular, we are concerned that the so-called "report or explain"-principle will result in a tremendous additional financial burden for listed companies. we expect that binding reporting requirments will be counter-productive with regard to the development of voluntary reporting.
Position papers
Publicity and transparency
Contact
Sven E. Hemeling
Head of Stock Corporation Law
Tel.+49 69 92915-27
hemeling(at)dai.de