Reporting Requirements on „Diversity“ and „Non-financial Risks“ (Directive)

The Commission’s proposal for a Directive is – at least preliminary- doomed to fail, since the Directives to be amended have been revoked. Moreover, the reporting requirement for the company-specific diversity policies will take companies to include variables in its personnel policies that are insignificant to its success. Adding to that, the EU have no competence to introduce such requirement.