Non-Financial Reporting Directive: Difference between revisions

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imported>Doug Williamson
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The European Union's Non-Financial Reporting Directive is effective from January 2021.  
The European Union's Non-Financial Reporting Directive is effective from January 2021.  


The Regulation significantly expands the scope of sustainability disclosures as it introduces additional reporting requirements for large organisations.
The Directive significantly expanded the scope of mandatory sustainability disclosures as it introduced additional reporting requirements for large organisations.


Financial and non-financial companies that fall under the scope of the NFRD will have to disclose information on how and to what extent their activities are associated with environmentally sustainable economic activities.
 
Financial and non-financial companies that fall under the scope of the NFRD must disclose information on how - and to what extent - their operations are associated with environmentally sustainable economic activities.




== See also ==
== See also ==
* [[Corporate governance]]
* [[Corporate governance]]
* [[Corporate Sustainability Reporting Directive]]  (CSRD)
* [[Directive]]
* [[Emissions]]
* [[Emissions]]
* [[Environmental concerns]]
* [[Environmental concerns]]
* [[Environmental, social and governance]]  (ESG)
* [[EPs]]
* [[EPs]]
* [[ESG]]
* [[ESG investment]]
* [[ESG investment]]
* [[Financial]]
* [[Regulation]]
* [[Regulation]]
* [[Social concerns]]
* [[Social concerns]]
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[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Compliance_and_audit]]
[[Category:Compliance_and_audit]]
[[Category:Ethics]]
[[Category:Financial_products_and_markets]]
[[Category:Identify_and_assess_risks]]
[[Category:Identify_and_assess_risks]]
[[Category:Manage_risks]]
[[Category:Manage_risks]]
[[Category:Risk_reporting]]
[[Category:Risk_frameworks]]
[[Category:Risk_frameworks]]
[[Category:Risk_reporting]]
[[Category:The_business_context]]
[[Category:Financial_products_and_markets]]

Latest revision as of 21:42, 3 August 2024

Environmental, social and governance concerns (ESG) - European Union.

(NFRD).

The European Union's Non-Financial Reporting Directive is effective from January 2021.

The Directive significantly expanded the scope of mandatory sustainability disclosures as it introduced additional reporting requirements for large organisations.


Financial and non-financial companies that fall under the scope of the NFRD must disclose information on how - and to what extent - their operations are associated with environmentally sustainable economic activities.


See also