Dyrektywa 2014/95/UE oraz wynikające z niej zmiany
Directive 2014/95/EU, and changes resulting from it

Summary/Abstract: Nowadays financial statements are no longer sufficient. Apart from financial data informing about their condition enterprises are required also to inform about non-financial data that affect their business. More and more companies started to implement and include in their activities the principles of social responsibility. Consequently, the need to introduce changes to the current corporate reporting appeared. In order to increase the comparability of non-financial information disclosed by companies Directive of the European Parliament and of the Council 2014/95/EU was passed on October 22, 2014. It introduces changes to Directive 2013/34/EU in relation to the disclosure of non-financial information concerning diversity. The article aims to discuss changes resulting from the adoption of Directive of the European Parliament and of the Council 2014/95/EU. The basic research methods used in the article is a method of analysis and deduction.

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