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Non-financial information and diversity information

Authors: the Federation of Enterprises in Belgium, Eubelius, the Belgian Institute of Registered Auditors, the Belgian Association of Listed Companies

This explanatory note is intended to provide companies that fall within the scope of the Act of 3 September 2017 or companies who want to respond to it voluntarily, with guidance on how they can apply the provisions of that Act in practice.

For that reason, we go over the main provisions of the law and explain them further on the basis of examples and concrete scenarios. It is important to know that the actual reporting requirements will always depend to a large extent on the sector in which a company is active, so that the explanation can not be tailored to each company.