This non- financial statement should contain information relating to environmental matters, social and employee matters, human rights, anti- corruption and bribery matters.
Regarding environmental matters, the report should contain details of the current and foreseeable impacts of the operations on the environment, health and safety, water use, air pollution etc.
Social and employee related matters refer to gender equality, working conditions, social dialogue, health and safety at work etc.
Regarding human rights, anti-corruption and bribery, the statement could include information on the prevention of human rights abuses and instruments to fight corruption and bribery.
Statutory auditors and audit firms should check that the non-financial statements or the separate report has been provided and that the information included are verified by an independent assurance services provider.
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