Non-Financial Reporting Directive: Difference between revisions
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The Regulation significantly expands the scope of sustainability disclosures as it introduces additional reporting requirements for large organisations. | 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 | 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. | ||
Revision as of 13:46, 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 must disclose information on how - and to what extent - their operations are associated with environmentally sustainable economic activities.
