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Evolution de la législation comptable européenne : pour une plus grande transparence non financière

Author

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  • Marie-Claire Loison

    (EM - EMLyon Business School)

Abstract

Le Parlement européen a récemment adopté la proposition de directive de la Commission européenne sur la "publication d'informations non financières et d informations relatives à la diversité par certaines sociétés et certains groupes'. Celle-ci consiste notamment en un renforcement des obligations déjà en vigueur dans ce domaine au sein de l'UE, en imposant la publication d'une declaration non financiere dans le rapport de gestion. Cet article présente les origines de la directive ainsi que son champ d'application et ses principales conséquences pour les entités concernées.

Suggested Citation

  • Marie-Claire Loison, 2014. "Evolution de la législation comptable européenne : pour une plus grande transparence non financière," Post-Print hal-02313185, HAL.
    • Handle: RePEc:hal:journl:hal-02313185
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