Non-Financial Reporting Directive and Non-current liabilities: Difference between pages

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


(NFRD).
Liabilities that are likely to be settled after more than a year or a normal accounting cycle.


The European Union's Non-Financial Reporting Directive is effective from January 2021.
In very simple definitions of capital employed, the terms 'non-current liabilities' and 'debt' are sometimes used interchangeably.
 
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 ==
* [[Corporate governance]]
* [[Capital employed]]
* [[Corporate Sustainability Reporting Directive]] (CSRD)
* [[Current assets]]
* [[Directive]]
* [[Current liabilities]]
* [[Emissions]]
* [[Debt]]
* [[Environmental concerns]]
* [[Non-current assets]]
* [[EPs]]
* [[Property, plant and equipment]]
* [[ESG]]
* [[Return on capital employed]]
* [[ESG investment]]
* [[Regulation]]
* [[Social concerns]]
* [[Sustainability]]
 
[[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]]

Revision as of 14:47, 25 March 2020

(NCL).

Liabilities that are likely to be settled after more than a year or a normal accounting cycle.

In very simple definitions of capital employed, the terms 'non-current liabilities' and 'debt' are sometimes used interchangeably.


See also