CSR BootIQ has designed a two-day training course that is dedicated to companies that are subject to the Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014.
The training answers the following questions:
Why is required a non-financial report?
What are the processes and decisions needed to develop a non-financial report?
What are the frameworks that can be used in elaborating a non-financial report?
At the end of the training course, the participants will
have a correct understanding of the non-financial reporting process
know what are the steps and decisions required to produce a non-financial report
be familiar with the reporting frameworks they could use to elaborate a non-financial report
be able to coordinate the non-financial reporting process of the company.
To meet the need of public interest entities to understand what non-financial reporting is and what steps are required throughout the process, CSR BootIQ has developed a special module DEDIC@, which is focused on the five reporting steps: Decision, Team, Dialogue, Information, and Communication.
The course follows the structure explained in the infographic below. It is designed to be delivered at the premises of interested companies for multidisciplinary teams made up of representatives of all departments involved in the development of the non-financial report.
For additional information regarding the training agenda and fees, please contact us at email@example.com.
In 2014, the European Parliament and the European Council adopted the Directive 2014/95/EU by which public-interest entities with over 500 employees are required, in addition to the administrators’ report, to submit a non-financial statement including information on the economic, social and the environment.
The Directive was transposed into Romanian legislation by the Order of the Minister of Finance 1938/2016, by the Law 111/2016 for the approval of GEO 109/2011, but also by a series of norms adopted by the National Bank of Romania, respectively by the Financial Supervisory Authority.
The non-financial statement is an integral part of the administrators’ report and the non-financial statement (or a separate report) and must be published together with the report of the directors to whom the provisions relating to the preparation and submission of the annual financial statements apply. Regardless of its form, the document should be published with the Administrators’ report or made available to the public within a reasonable period of time, but not exceeding 6 months from the balance sheet date, on the entity’s website and reported in the Directors’ report.
Regardless if the non-financial statement is included in the Directors’ report or the information required for the non-financial statement is contained in a separate report published together with the Administrators’ report or made available to the public, the responsibilities and accountability for their preparation and publication in compliance with the national legislation rests with the members of the administrative, management and supervisory bodies of the legal entities.
Failure to observe the provisions regarding the obligation of the members of the administrative, management and supervisory bodies to draw up and publish the annual non-financial statement is a contravention and shall be sanctioned by a fine according to art. 42 para. (1) of the Accounting Act.
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