Mandated Corporate Social Responsibility Reporting: Coming Soon to a Country Regulating You
Disclosure of environmental, human rights and social risks is moving from its home between the glossy pages of voluntary reports into the hard-nosed realm of mandatory legal requirements, as evidenced by recent developments in the European Union and India.
New Disclosure Rule in the EU
The European Parliament propelled legislative steps in order to change Council Directives 78/660/EEC and 83/349/EEC as regards disclosure of non-financial and diversity information by...