Download or read book The Role of the EU Directive on Non-Financial Disclosure in Human Rights Reporting written by Koen de Roo and published by . This book was released on 2016 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt: This article discusses the most recent step taken by the European Union to enforce a corporate responsibility to respect human rights: the Directive on non-financial disclosure. Large public-interest entities are obliged to report on how the company discharges itself of its responsibility to respect. The mandatory reporting requirement represents a move in the right direction, but should be viewed without disregard of its shortcomings. Firmly embedding the UN Guiding Principles on Business and Human Rights in this regime is desirable but nonetheless omitted. Also, ambiguous open norms and unnecessarily rigid harmonization could undermine the extent to which the Directive will prove to be effective.