(d) — Directive 2014/95/EU of the European Parliament and of the Council of 22… · Lexiara

(d)

Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups Text with EEA relevance · European Union

the following paragraph is added: ‘5. Notwithstanding Article 40, point (g) of paragraph 1 shall not apply to small and medium-sized undertakings.’ .

← art_1__point_2__point_c__text_2 · All articles · art_1__point_2__point_d__text_1 →

Source: EUR-Lex (Cellar) · retrieved 2026-10-12 · Text as adopted (Official Journal); later amendments are not incorporated in this text.