# 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), Article 2: Guidance on reporting

Extent: E+W+S+N.I.

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.
The Commission shall publish the guidelines by 6 December 2016.

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Source: https://www.legislation.gov.uk/eudr/2014/95/article/2 (the official version)
Page: https://openlegislation.uk/eu-directive-2014-95/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.