The transposition into national law of Directive 2013/34/EU on the annual financial statements of companies, expected by no later than July 2015, could alter the statistical obligations on small firms in connection with the filing of their annual accounts. In any case, the social balance sheet...

The transposition into national law of Directive 2013/34/EU on the annual financial statements of companies, expected by no later than July 2015, could alter the statistical obligations on small firms in connection with the filing of their annual accounts. In any case, the social balance sheet...

A new form introduced in 2012 for firms and associations filing full-format accounts paved the way for a new kind of analysis, such that a distinction could be made between the situations of women and men employed by these firms. A population of 8 862 firms formed the basis for assessing the...

As the population ages, the labour demand for older workers has become a major social and economic challenge. Wage profiles are linked to age in all European countries to a varying extent but the remuneration path is seen to be continuing to rise for the over-50s in Belgium, whereas it flattens...