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Workshop #3.2: Transposing the EU directive on the disclosure of non-financial information into national law: The case of Greece

Trainer: Gerasimos Georgopoulos, Head on Institutional Regulations (Company Law) & Business Registry (GEMI), Ministry of Economy, Development & Tourism, General Secretariat of Commerce & Consumer Protection, D.G. Market, D. Enterprises & Business Registry (GEMI)


Transmit the company obligations under new law for Non-Financial Reporting (NFR). NFR means that the company provides a non-financial statement containing information, to the extent necessary for understanding the development, performance, location and impact of its activities, with respect, at least, with environmental, social and labor issues, respect for human rights, fight corruption and issues related to corruption.

Training results

  • To be understood by the entities the scope of the new obligations.
  • To be understood by the responsible company officials the range of the information must provided.
  • Α Method will be presented in which this information will be reflected (general guidelines).
  • The Expertise will totally understand the new framework and identify the new challenge.
  • The Expertise will deliver NFR with consistency and integrity.
  • The entity will informed about the consequences & penalties of non-compliance with the NFR.

Required knowledge

  • Academic knowledge (basic accounting)
  • Work experience (reporting and impact assessment skills)

Draft agenda

  • Short Introduction (2 min)
  • Sessions
    • Session A (The new law obligations -5 min)
    • Session B (Information entity provides – 5 min)
    • Session C (Why NFR is important – 7 min)
  • Best practices and key practices – 11 min)
  • Practical exercise and guidance (15 min)