Non-financial information and disability reporting in the European Union: An in-depth analysis of the Spanish case

The enforcement of the Directive 2014/95/EU on the disclosure of non-financial and diversity information has set a clear path to enhance business transparency as regards sustainability within the European Union (EU). The 27 EU Member States have transposed the Directive into their national legislation and, therefore, have established a national framework for businesses on the disclosure of environmental, social and employee-related matters, human rights, anti-corruption and bribery.