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Sustainability Reporting

Sustainability Reporting

Moore Interaudit


Sustainability reporting is a relatively young instrument that is increasingly showing the public, your customers and business partners and the authorities your sustainable business model.
The Sustainability and Diversity Improvement Act (NaDiVeG) implements Directive 2014/95 / EU (short: NFI Directive) into Austrian law.
In Austria, sustainability reporting in accordance with NaDiVeG primarily concerns large companies (within the meaning of Section 221 (3) UGB) that are also companies of public interest (PIE within the meaning of Section 189a (1) UGB) having more than 500 employers in two consecutive financial years.
Sustainability Reporting will be included in the management report or shown in a separate report including a non-financial statement about the effects of the company's activities on environmental, social and employee issues, on human rights and on the fight against corruption and bribery.

If you have any further questions, please do not hesitate to contact us.

Christine Eder

Moore Interaudit GmbH