Non-financial reporting and reference to workers’ representatives

    Research output: Contribution to journalArticleScientificpeer-review

    Abstract

    This author synthesizes the results of an inquiry by the SEEurope network on the current legal framework and practices in 28 European countries regarding non-financial and sustainability-related reporting by European companies. The object was to analyze whether company policy with regard to sustainability-related issues is documented and reported to the workforce. The outcome confirms the absence of the notion of workers’ representatives involvement at aggregate level, both practical and theoretical. In view of recent efforts at EU level to stimulate companies to go beyond the traditional financial and economic reporting, the results of this exploratory study are rather patchy.
    Original languageEnglish
    Pages (from-to)204-236
    Number of pages33
    JournalContemporary Readings in Law and Social Justice
    Volume5
    Issue number2
    Publication statusPublished - Nov 2013

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