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The EU Non-Financial Reporting Directive 2014/95/EU (Directive) has been implemented in the UK, Germany, France and Italy. In each of the countries surveyed, only companies with 500 employees or more are required to provide a report (provided they meet certain other criteria) This contrasts with the position in some other countries, including Denmark and Sweden, which require (or will require, over the coming years) companies with 250 employees to prepare a report. France has extended the scope of the non-financial information statement to cover certain unlisted companies (it is the only one of the four states surveyed to do so)