Non-Financial Reporting Directive

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

• Corporate governance
• Corporate Sustainability Reporting Directive (CSRD)
• Directive
• Emissions
• Environmental concerns
• Environmental, social and governance (ESG)
• EPs
• ESG investment
• Financial
• Regulation
• Social concerns
• Sustainability