{
  "url": "https://openlegislation.uk/eu-directive-2014-95/article-2",
  "json_url": "https://openlegislation.uk/eu-directive-2014-95/article-2.json",
  "legislation": "eudr/2014/95",
  "legislation_title": "Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2014-95",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Guidance on reporting",
  "text": "The Commission shall prepare non-binding guidelines on methodology for reporting non-financial information, including non-financial key performance indicators, general and sectoral, with a view to facilitating relevant, useful and comparable disclosure of non-financial information by undertakings. In doing so, the Commission shall consult relevant stakeholders.\nThe Commission shall publish the guidelines by 6 December 2016.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2014/95/article/2",
    "retrieved_at": "2026-11-01T15:21:41.228445+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}