Non-Financial Reporting Directive: Difference between revisions
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imported>Doug Williamson (Create page. Source: ACT blog. https://www.treasurers.org/hub/blog/what-is-new-in-the-esg-space) |
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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 | 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 | |||
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 investment]] | * [[ESG investment]] | ||
* [[Financial]] | |||
* [[Regulation]] | * [[Regulation]] | ||
* [[Social concerns]] | * [[Social concerns]] | ||
| Line 22: | Line 26: | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] | ||
[[Category: | [[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: | [[Category:The_business_context]] | ||
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.
