Non-Financial Reporting Directive

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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