Reporting and disclosure

Policies

Reporting and disclosure: Overview

Businesses within the EU, or even those based outside but with operations and supply chains within the bloc, have been watching the transformation of non-financial disclosures.

The EU has transitioned from the 2014 Non-Financial Reporting Directive (NFRD) to a more ambitious but ultimately streamlined Corporate Sustainability Reporting Directive (CSRD), that calls on companies to examine climate impacts and opportunities via a "double materiality" approach.

A Simplification package has changed the scope of requirements for businesses while various other bespoke frameworks have changed how organisations disclose data, report annually and make sustainability claims.

Read on to see timely updates to the ever-changing reporting landscape.

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Reporting and disclosure

Reporting and disclosure

Policies

Corporate Sustainability Reporting Directive (CSRD)

Corporate Sustainability Due Diligence Directive (CSDDD)

Green Claims Directive (GCD)

Empowering Consumers for the Green Transition Directive (ECGT)

European Sustainability Reporting Standards (ESRS)

Sustainable Finance Disclosure Regulation (SFDR)

Reporting and disclosure: Overview

Businesses within the EU, or even those based outside but with operations and supply chains within the bloc, have been watching the transformation of non-financial disclosures.