Hermeneutic unit of analysis
| Governing body | Publication date | Original title | Title in English |
|---|---|---|---|
| European commission | 22.10.2014 | Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regard disclosure of non-financial and diversity information by certain large undertakings and groups | |
| European commission | 5.7.2017 | Guidelines on non-financial reporting (methodology for reporting non-financial information) (2017/C 215/01) | |
| European commission | 20.6.2019 | Guidelines on non-financial reporting: Supplement on reporting climate-related information (2019/C 209/01) | |
| Austria | 17.01.2017 | Bundesgesetz, mit dem zur Verbesserung der Nachhaltigkeits- und Diversitätsberichterstattung das Unternehmensgesetzbuch, das Aktiengesetz und das GmbH-Gesetz geändert werden (Nachhaltigkeits- und Diversitätsverbesserungsgesetz, NaDiVeG) | Federal law, which amends the corporate law, the stock corporation law and the GmbH law to improve sustainability and diversity reporting (Sustainability and Diversity Improvement Act, NaDiVeG) |
| Belgium | 11.09.2017 | Loi relative à la publication d’informations non financières et d'informations relatives à la diversité par certaines grandes sociétés et certains groupes | Law relating to the publication of non-financial information and information relating to diversity by certain large companies and certain groups |
| Bulgaria | 24.11.2015 | УКАЗ № 237 – ЗАКОН за счетоводството | Decree No. 237 – The Law for accounting |
| Croatia | 21.12.2016 | NN 120/2016 (21.12.2016.), Zakon o izmjenama i dopunama Zakona o računovodstvu | NN 120/2016 (21.12.2016), Law on Amendments to the Accounting Act |
| Cyprus | 02.06.2017 | Ο περί Eταιρειών (Τροποποιητικός) (Αρ. 3) Νόμος του 2017 εκδίδεται με δημοσίευση στην Επίσημη Εφημερίδα της Κυπριακής Δημοκρατίας σύμφωνα με το Άρθρο 52 του Συντάγματος. | The Companies (Amendment) (No. 3) Law of 2017 is published by the Official Gazette of the Republic of Cyprus by Article 52 of the Constitution |
| Czech Republic | 14.12.2016 | Zákon č. 462/2016 Sb. Zákon, kterým se mění zákon č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů | Act No. 462/2016 Coll. Act amending Act No. 563/1991 Coll., On Accounting, as amended |
| Denmark | 01.06.2016 | BEK nr 558 af 01/06/2016 - Bekendtgørelse om offentliggørelse af en række redegørelser efter årsregnskabsloven | BEK no 558 of 01/06/2016 – Notice of publication of a series of statements under the Danish Financial Statements Act |
| Estonia | 10.12.2015 | Raamatupidamise seaduse muutmise ja sellega seonduvalt teiste seaduste muutmise seadus | Accounting Act Amendment Act and other related acts |
| Finland | 20.12.2016 | Eduskunnan vastaus EV 256/2016 vp ─ HE 208/2016 vp Laki kirjanpitolain muuttamisesta | Reply of Parliament EV 256/2016 vp ─ HE 208/2016 vp Accounting Act Amendment Act |
| France | 09.08.2017 | Code de commerce – Article L225-102–1 (modification) | Commercial Code – Article L225-102–1 (Amendment) |
| Germany | 11.04.2017 | Gesetz zur Stärkung der nichtfinanziellen Berichterstattung der Unternehmen in ihren Lage- und Konzernlageberichten (CSR-Richtlinie-Umsetzungsgesetz) | Law to strengthen non-financial reporting of the companies in their situation and group management reports (CSR Directive Implementation Act) |
| Greece | 07.07.2016 | NOMOΣ ΥΠ’ ΑΡΙΘΜ. 4403 | Law 4403 |
| Hungary | 15.06.2016 | MAGYAR KÖZLÖNY 87. Szám MAGYARORSZÁG HIVATALOS LAPJA | HUNGARIAN PUBLIC # 87 Official Gazette of Hungary |
| Ireland | 30.07.2017 | STATUTORY INSTRUMENTS. S.I. No. 360 of 2017 – EUROPEAN UNION (Disclosure of non-financial and diversity information by certain large undertakings and groups) REGULATIONS 2017 | STATUTORY INSTRUMENTS. S.I. No. 360 of 2017 – EUROPEAN UNION (Disclosure of non-financial and diversity information by certain large undertakings and groups) REGULATIONS 2017 |
| Italy | 30.12.2016 | Decreto Legislativo 30 dicembre 2016, n. 254 | Legislative Decree 30 December 2016, No. 254 |
| Latvia | 29.12.2016 | Grozījumi Finanšu instrumentu tirgus likumā, 2016/254.4 | Amendments to the Financial Instruments Market Law, 2016/254.4 |
| Lithuania | 15.12.2016 | Įmonių finansinės atskaitomybės įstatymo nr. ix-575 4, 22, 23, 25, 27, 28 straipsnių ir priedo pakeitimo ir įstatymo papildymo 231, 232 straipsniais Įstatymas | No. of the Law on Financial Reporting of Enterprises IX-575 articles 4, 22, 23, 25, 27, 28 amendments to the annexe and articles 231, 232 to the law |
| Luxembourg | 04.08.2016 | A –– N° 156 – Publication d’informations non financières | A –– N ° 156 – Publication of non-financial information |
| The Netherlands | 14.03.2017 – 22.12.2016 | Besluit bekendmaking niet-financiële informatie PbEU 2014, L 330 – Besluit bekendmaking diversiteitsbeleid PbEU 2014, L 330 | Decree disclosure of non-financial information PbEU 2014, L 330 – Decree Disclosure of the diversity policy PbEU 2014, L 330 |
| Poland | 15.12.2016 | USTAWA z dnia 15 grudnia 2016 r. o zmianie ustawy o rachunkowości1) | ACT of 15 December 2016 amending the Accounting Act1 |
| Portugal | 28.07.2017 | Diário da República, 1.ªsérie — N.° 145 — 28 de julho de 2017 | Diário da República, 1st series – No. 145 – 28 July 2017 |
| Romania | 17.08.2016 | ORDIN nr. 1.938 din 17 august 2016 privind modificarea şi completarea unor reglementări contabile | ORDER No. 1,938 of 17 August 2016 regarding the modification and completion of some accounting regulations |
| Slovakia | 06.05.2015 | 130/2015 Z.z. ZÁKON zo 6. mája 2015, ktorým sa mení a dopĺňa zákon č. 431/2002 Z.z. o účtovníctve v znení neskorších predpisov a ktorým sa menia a dopĺňajú niektoré zákony | 130/2015 Coll. ACT of 6 May 2015 amending Act No. 431/2002 Coll. on Accounting, as amended and amending and supplementing certain acts |
| Slovenia | 31.03.2017 | 730. Zakon o spremembah in dopolnitvah Zakona o gospodarskih družbah (ZGD-1J) | 730. Law on Amendments to the Companies Act (ZGD-1J) |
| Spain | 29.12.2018 | Ley 11/2018, de 28 de diciembre, por la que se modifica el Código de Comercio, el texto refundido de la Ley de Sociedades de Capital aprobado por el Real Decreto Legislativo 1/2010, de 2 de julio, y la Ley 22/2015, de 20 de julio, de Auditoría de Cuentas, en materia de información no financiera y diversidad | Law 11/2018, of December 28, amending the Commercial Code, the consolidated text of the Capital Companies Law approved by Royal Legislative Decree 1/2010, of July 2 and Law 22/2015, of July 20, Audit of Accounts, in matters of non-financial information and diversity |
| Sweden | 18.10.2016 | Civilutskottets betänkande 2016/17:CU2 Företagens rapportering om hållbarhet och mångfaldspolicy | Civil Committee report 2016/17: CU2 Corporate reporting on sustainability and diversity policy |
| United Kingdom | 19.12.2016 | 2016 No. 1245 COMPANIES PARTNERSHIP The Companies, Partnerships and Groups (Accounts and Non-Financial Reporting) Regulations 2016 | 2016 No. 1245 COMPANIES PARTNERSHIP The Companies, Partnerships and Groups (Accounts and Non-Financial Reporting) Regulations 2016 |
| Governing | Publication date | Original title | Title in English |
|---|---|---|---|
| European commission | 22.10.2014 | ||
| European commission | 5.7.2017 | ||
| European commission | 20.6.2019 | ||
| Austria | 17.01.2017 | Bundesgesetz, mit dem zur Verbesserung der Nachhaltigkeits- und Diversitätsberichterstattung das Unternehmensgesetzbuch, das Aktiengesetz und das GmbH-Gesetz geändert werden (Nachhaltigkeits- und Diversitätsverbesserungsgesetz, NaDiVeG) | Federal law, which amends the corporate law, the stock corporation law and the GmbH law to improve sustainability and diversity reporting (Sustainability and Diversity Improvement Act, NaDiVeG) |
| Belgium | 11.09.2017 | Loi relative à la publication d’informations non financières et d'informations relatives à la diversité par certaines grandes sociétés et certains groupes | Law relating to the publication of non-financial information and information relating to diversity by certain large companies and certain groups |
| Bulgaria | 24.11.2015 | УКАЗ № 237 – ЗАКОН за счетоводството | Decree No. 237 – The Law for accounting |
| Croatia | 21.12.2016 | NN 120/2016 (21.12.2016.), Zakon o izmjenama i dopunama Zakona o računovodstvu | NN 120/2016 (21.12.2016), Law on Amendments to the Accounting Act |
| Cyprus | 02.06.2017 | Ο περί Eταιρειών (Τροποποιητικός) (Αρ. 3) Νόμος του 2017 εκδίδεται με δημοσίευση στην Επίσημη Εφημερίδα της Κυπριακής Δημοκρατίας σύμφωνα με το Άρθρο 52 του Συντάγματος. | The Companies (Amendment) (No. 3) Law of 2017 is published by the Official Gazette of the Republic of Cyprus by Article 52 of the Constitution |
| Czech Republic | 14.12.2016 | Zákon č. 462/2016 Sb. Zákon, kterým se mění zákon č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů | Act No. 462/2016 Coll. Act amending Act No. 563/1991 Coll., On Accounting, as amended |
| Denmark | 01.06.2016 | BEK nr 558 af 01/06/2016 - Bekendtgørelse om offentliggørelse af en række redegørelser efter årsregnskabsloven | BEK no 558 of 01/06/2016 – Notice of publication of a series of statements under the Danish Financial Statements Act |
| Estonia | 10.12.2015 | Raamatupidamise seaduse muutmise ja sellega seonduvalt teiste seaduste muutmise seadus | Accounting Act Amendment Act and other related acts |
| Finland | 20.12.2016 | Eduskunnan vastaus EV 256/2016 vp ─ HE 208/2016 vp Laki kirjanpitolain muuttamisesta | Reply of Parliament EV 256/2016 vp ─ HE 208/2016 vp Accounting Act Amendment Act |
| France | 09.08.2017 | Code de commerce – Article L225-102–1 (modification) | Commercial Code – Article L225-102–1 (Amendment) |
| Germany | 11.04.2017 | Gesetz zur Stärkung der nichtfinanziellen Berichterstattung der Unternehmen in ihren Lage- und Konzernlageberichten (CSR-Richtlinie-Umsetzungsgesetz) | Law to strengthen non-financial reporting of the companies in their situation and group management reports (CSR Directive Implementation Act) |
| Greece | 07.07.2016 | NOMOΣ ΥΠ’ ΑΡΙΘΜ. 4403 | Law 4403 |
| Hungary | 15.06.2016 | MAGYAR KÖZLÖNY 87. Szám MAGYARORSZÁG HIVATALOS LAPJA | HUNGARIAN PUBLIC # 87 Official Gazette of Hungary |
| Ireland | 30.07.2017 | STATUTORY INSTRUMENTS. S.I. No. 360 of 2017 – EUROPEAN UNION (Disclosure of non-financial and diversity information by certain large undertakings and groups) REGULATIONS 2017 | STATUTORY INSTRUMENTS. S.I. No. 360 of 2017 – EUROPEAN UNION (Disclosure of non-financial and diversity information by certain large undertakings and groups) REGULATIONS 2017 |
| Italy | 30.12.2016 | Decreto Legislativo 30 dicembre 2016, n. 254 | Legislative Decree 30 December 2016, No. 254 |
| Latvia | 29.12.2016 | Grozījumi Finanšu instrumentu tirgus likumā, 2016/254.4 | Amendments to the Financial Instruments Market Law, 2016/254.4 |
| Lithuania | 15.12.2016 | Įmonių finansinės atskaitomybės įstatymo nr. ix-575 4, 22, 23, 25, 27, 28 straipsnių ir priedo pakeitimo ir įstatymo papildymo 231, 232 straipsniais Įstatymas | No. of the Law on Financial Reporting of Enterprises IX-575 articles 4, 22, 23, 25, 27, 28 amendments to the annexe and articles 231, 232 to the law |
| Luxembourg | 04.08.2016 | A –– N° 156 – Publication d’informations non financières | A –– N ° 156 – Publication of non-financial information |
| The Netherlands | 14.03.2017 – | Besluit bekendmaking niet-financiële informatie PbEU 2014, L 330 – Besluit bekendmaking diversiteitsbeleid PbEU 2014, L 330 | Decree disclosure of non-financial information PbEU 2014, L 330 – Decree Disclosure of the diversity policy PbEU 2014, L 330 |
| Poland | 15.12.2016 | USTAWA z dnia 15 grudnia 2016 r. o zmianie ustawy o rachunkowości1) | ACT of 15 December 2016 amending the Accounting Act1 |
| Portugal | 28.07.2017 | Diário da República, 1.ªsérie — N.° 145 — 28 de julho de 2017 | Diário da República, 1st series – No. 145 – 28 July 2017 |
| Romania | 17.08.2016 | ORDIN nr. 1.938 din 17 august 2016 privind modificarea şi completarea unor reglementări contabile | ORDER No. 1,938 of 17 August 2016 regarding the modification and completion of some accounting regulations |
| Slovakia | 06.05.2015 | 130/2015 Z.z. ZÁKON zo 6. mája 2015, ktorým sa mení a dopĺňa zákon č. 431/2002 Z.z. o účtovníctve v znení neskorších predpisov a ktorým sa menia a dopĺňajú niektoré zákony | 130/2015 Coll. ACT of 6 May 2015 amending Act No. 431/2002 Coll. on Accounting, as amended and amending and supplementing certain acts |
| Slovenia | 31.03.2017 | 730. Zakon o spremembah in dopolnitvah Zakona o gospodarskih družbah (ZGD-1J) | 730. Law on Amendments to the Companies Act (ZGD-1J) |
| Spain | 29.12.2018 | Ley 11/2018, de 28 de diciembre, por la que se modifica el Código de Comercio, el texto refundido de la Ley de Sociedades de Capital aprobado por el Real Decreto Legislativo 1/2010, de 2 de julio, y la Ley 22/2015, de 20 de julio, de Auditoría de Cuentas, en materia de información no financiera y diversidad | Law 11/2018, of December 28, amending the Commercial Code, the consolidated text of the Capital Companies Law approved by Royal Legislative Decree 1/2010, of July 2 and Law 22/2015, of July 20, Audit of Accounts, in matters of non-financial information and diversity |
| Sweden | 18.10.2016 | Civilutskottets betänkande | Civil Committee report |
| United Kingdom | 19.12.2016 | 2016 No. 1245 COMPANIES PARTNERSHIP The Companies, Partnerships and Groups (Accounts and Non-Financial Reporting) Regulations 2016 | 2016 No. 1245 COMPANIES PARTNERSHIP The Companies, Partnerships and Groups (Accounts and Non-Financial Reporting) Regulations 2016 |
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