Section 2: Current legislative and Regulatory Framework

Non-financial Reporting [page 15]

“The EU Directive on disclosure of non-financial and diversity information (2014/95/EU) 9 entered into force in December 2014. It requires certain companies known as ‘public interest entities’ to include a declaration in their annual management report containing information stating material data related to the environment, social affairs, human rights, and prevention of corruption. This Directive will shortly be transposed into Irish law.”

Section 3: Actions

II. Initial priorities for the Business and Human Rights Implementation Group [page 18-19]

“viii. Encourage business representative bodies to provide examples, templates and case studies to help support companies in their efforts to develop human rights focused policies and reporting initiatives.

x. Encourage engagement with human rights reporting standards, such as the UN Guiding Principles Reporting Framework, the Global Reporting Initiative or the Business Working Responsibly Mark.

Annex 1 – List of additional and ongoing actions to be carried out across Government

Domestic Framework [page 20]

“1. Transpose the EU directive on Disclosure of Non-financial and Diversity Information (2014/95/EU) into Irish law.”