Non-Financial Reporting Directive

From ACT Wiki
Jump to navigationJump to search
The printable version is no longer supported and may have rendering errors. Please update your browser bookmarks and please use the default browser print function instead.

Environmental, social and governance concerns (ESG) - European Union.


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