Recital 10

(10)Directive 2013/34/EU of the European Parliament and of the Council ⁷ requires Member States to ensure that certain economic operators annually publish non-financial statements in which they report on the impact of their activity on environmental, social and employee matters and on respect for human rights, including on forced labour, anti-corruption and bribery matters. Furthermore, Directive (EU) 2022/2464 of the European Parliament and of the Council ⁸ on corporate sustainability reporting amended that requirement by introducing detailed reporting requirements for companies falling within the scope of that Directive regarding respect for human rights, including in global supply chains. The information that undertakings disclose about human rights should include, where relevant, information about forced labour in their value chains.