Non-Financial Reporting Directive: Difference between revisions
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* [[ESG]] | * [[ESG]] | ||
* [[ESG investment]] | * [[ESG investment]] | ||
* [[Financial]] | |||
* [[Regulation]] | * [[Regulation]] | ||
* [[Social concerns]] | * [[Social concerns]] | ||
Revision as of 22:47, 11 March 2023
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.
