View source for Non-Financial Reporting Directive

''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.


== See also ==
* [[Corporate governance]]
* [[Corporate Sustainability Reporting Directive]]  (CSRD)
* [[Directive]]
* [[Emissions]]
* [[Environmental concerns]]
* [[EPs]]
* [[ESG]]
* [[ESG investment]]
* [[Financial]]
* [[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]]