Large undertakings which are public-interest entities and which, as of 31 December of the reporting period, exceed the criterion for the average number of employees during the financial year of 500, shall include in their management report a non-financial statement in accordance with Article 48 of the Accounting Act.

It shall contain information to the extent necessary for an understanding of the development, performance, condition, and impact of the enterprise's activities, covering at least environmental, social, and employee issues, respect for human rights, anti-corruption, and anti-bribery. Article 48(2) of the same law sets out the requirements for its content.