Non-Financial Reporting Directive: Difference between revisions
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== See also == | == See also == | ||
* [[Corporate governance]] | * [[Corporate governance]] | ||
* [[Corporate Sustainability Reporting Directive]] (CSRD) | |||
* [[Directive]] | * [[Directive]] | ||
* [[Emissions]] | * [[Emissions]] | ||
Revision as of 13:26, 5 December 2021
Environmental, social and governance concerns (ESG) - European Union.
(NFRD).
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.
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.
