Non-Financial Reporting Directive: Difference between revisions
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The European Union's Non-Financial Reporting Directive is effective from January 2021. | The European Union's Non-Financial Reporting Directive is effective from January 2021. | ||
The | 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 | |||
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 == | == See also == | ||
* [[Corporate governance]] | * [[Corporate governance]] | ||
* [[Corporate Sustainability Reporting Directive]] (CSRD) | |||
* [[Directive]] | |||
* [[Emissions]] | * [[Emissions]] | ||
* [[Environmental concerns]] | * [[Environmental concerns]] | ||
| Line 17: | Line 20: | ||
* [[ESG]] | * [[ESG]] | ||
* [[ESG investment]] | * [[ESG investment]] | ||
* [[Financial]] | |||
* [[Regulation]] | * [[Regulation]] | ||
* [[Social concerns]] | * [[Social concerns]] | ||
Latest 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.
