Interest bearing instruments and Non-Financial Reporting Directive: Difference between pages

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imported>Doug Williamson
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imported>Doug Williamson
(Create page. Source: ACT blog. https://www.treasurers.org/hub/blog/what-is-new-in-the-esg-space)
 
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Securities that pay interest at a specified rate either at periodic intervals or at maturity.
''Environmental, social and governance concerns (ESG) - European Union.''


(NFRD).


Instruments that are always issued in interest bearing form include Certificates of Deposit.
The European Union's Non-Financial Reporting Directive is effective from January 2021.  


Instruments that may be issued either in interest bearing form or as discount instruments include Sterling commercial paper.
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 will have to disclose information on how and to what extent their activities are associated with environmentally sustainable economic activities.




== See also ==
== See also ==
* [[Certificate of deposit]]
* [[Corporate governance]]
* [[Discount instruments]]
* [[Emissions]]
* [[Instrument]]
* [[Environmental concerns]]
* [[NIB]]
* [[EPs]]
* [[Sterling commercial paper]]
* [[ESG]]
* [[ESG investment]]
* [[Regulation]]
* [[Social concerns]]
* [[Sustainability]]


[[Category:Cash_management]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Compliance_and_audit]]
[[Category:Ethics]]
[[Category:Identify_and_assess_risks]]
[[Category:Manage_risks]]
[[Category:Risk_frameworks]]
[[Category:Risk_reporting]]
[[Category:Financial_products_and_markets]]
[[Category:Financial_products_and_markets]]
[[Category:Liquidity_management]]

Revision as of 16:05, 9 September 2020

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 will have to disclose information on how and to what extent their activities are associated with environmentally sustainable economic activities.


See also