EU rules on financial information disclosed by companies.
EU rules require large companies and listed companies to publish regular reports on the social and environmental risks they face, and on how their activities impact people and the environment.
Under EU rules, issuers of securities on regulated markets must disclose certain key information to ensure transparency for investors.
The EU is continually working to improve and promote tax transparency – public country‑by‑country reporting of income tax is one of its latest initiatives.