Reporting requirements include disclosure on policies, outcomes and risks, and relevant non-financial key performance indicators concerning environmental and social matters, human rights, anti-corruption and bribery issues, and diversity of directors. The Directive will apply to approximately 6 000 EU entities (up from 2 500 companies currently reporting). The amendment came into force in 2014, national governments have two years to incorporate it into national law. The first corporate reports under the scheme will relate to the financial year 2017.