Non-Financial Reporting Directive

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


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