Emtract Ingest

Overview

Jurisdiction: European Union
Topic: -
Instrument type: Directive
Reference number: 2014/95/EU
Valid from: 2014-12-05
Valid to: 2024-01-01
Modified date: 2014-10-22
Listed at: Unlisted draft
Withdrawn at: -
Description: Amends Directive 2013/34/EU and requires certain large public-interest entities and groups to disclose non-financial and diversity information.

Source URL	Crawler	Publish date
https://publications.europa.eu/resource/celex/32014L0095	EU Regulations	2014-11-15

	Type	Status	Started at	Finished at
No jobs yet.

No rule sets.

Attributes only this regulation asks about — criteria no general attribute expresses. A company answers each once.

This regulation asks no questions of its own — every condition uses a general attribute.

No obligations.

No measures.

No penalties.

No milestones.

	Type	Regulation
	Amends	Directive 2013/34/EU
	Source reference: Title Source excerpt: amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups
	Cites	Directive 2004/39/EC
	Source reference: Article 1(2)(c), amending Article 20(4) of Directive 2013/34/EU Source excerpt: within the meaning of point (14) of Article 4(1) of Directive 2004/39/EC
	Cites	Directive 2004/39/EC
	Source reference: Article 1(2)(c), amending Article 20(4) of Directive 2013/34/EU Source excerpt: within the meaning of point (15) of Article 4(1) of Directive 2004/39/EC
	Cites	Directive 2013/36/EU
	Source reference: Recital 20 Source excerpt: similar provisions in Directive 2013/36/EU of the European Parliament and of the Council (⁴)
	Cites	Regulation (EC) No 1606/2002
	Source reference: Article 1(4), amending Article 33(1) of Directive 2013/34/EU Source excerpt: in accordance with the requirements of this Directive and, where applicable, with the international accounting standards adopted in accordance with Regulation (EC) No 1606/2002.