Non-Financial Reporting Directive (NFRD)

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28 February 2021

Final report submitted from the Project Task Force on non-financial reporting standards (PTF-NFRS)

Final report submitted from the Project Task Force on non-financial reporting standards (PTF-NFRS) to the European Commission proposing a roadmap for the development of a comprehensive set of EU sustainability reporting standards.

13 January 2021

Non-Financial Reporting Directive EC Briefing

This briefing is one in a series of implementation appraisals produced by the European Parliamentary Research Service (EPRS) on the operation of existing EU legislation in practice. Each briefing focuses on a specific EU law that is likely to be amended or reviewed, as envisaged in the European Commission’s annual work programme. Implementation appraisals aim at providing a succinct overview of publicly available material on the implementation, application and effectiveness to date of specific EU law, drawing on input from EU institutions and bodies, as well as external organisations. They are provided by the Ex-Post Evaluation Unit of EPRS to assist parliamentary committees in their consideration of new European Commission proposals, once tabled.

11 December 2020

European Green Deal

In December 2019 and as part of the communication on the European Green Deal, the Commission agreed to review the Directive, in order to improve the disclosure of environmental data, and to make any changes as required under the Sustainable Finance Disclosure Regulation (SFDR) and the Taxonomy Regulation.

18 June 2020

Official Journal of the EU - Taxonomy Regulation

Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088.

9 December 2019

Official Journal of the EU - Sustainable Finance Disclosure Regulation (SFDR)

Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability‐related disclosures in the financial services sector.

18 June 2019

Commission Guidelines on Non-Financial Reporting

Guidelines issued by the Commission in 2017 which are non-mandatory to help companies disclose relevant non-financial information in a more consistent and more comparable manner.

22 October 2014

Official Journal of the EU - Non-Financial Reporting Directive (NFRD)

Directive (EU) 2014/95 of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups.

29 June 2013

Official Journal of the EU - Directive 2013/34/EU

The NFRD amends Directive (EU) 2013/34 on accounting rules, and requires firms who fall within scope to include non-financial information in their annual statements from 2018 onwards.

Annual report on the OECD Guidelines for Multinational Enterprises

IOSCO 26000 Social Responsibility Guidelines

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Non-Financial Reporting Directive (NFRD)

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