Austrian Reporting Hub

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The Austrian Reporting hub is a new hub to promote the integration of financial and non-financial company information.

In order to enhance the consistency and comparability of non-financial information, certain large undertakings have to prepare a non-financial statement since 2017 containing information relating to at least environmental matters, social and employee-related matters, respect for human rights, anti-corruption and bribery matters. Such statement includes a description of the policies, outcomes and risks related to those matters and is included in the management report of the undertaking concerned. The non-financial statement also includes information on the due diligence processes implemented by the undertaking, also regarding, where relevant and proportionate, its supply and subcontracting chains, in order to identify, prevent and mitigate existing and potential adverse impacts.

The quality of the published reports is diverse and in order to unify the output - this reporting hub shall be established.

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