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The scope of the reporting requirements under the Corporate Sustainability Reporting Directive (CSRD)

The scope of the reporting requirements under the Corporate Sustainability Reporting Directive (CSRD) encompasses various aspects of sustainability reporting. The CSRD extends reporting obligations to a wide range of organizations, including large public-interest entities (PIEs) and certain smaller companies. In summary, the CSRD expands the scope of sustainability reporting by…

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Task Force on Climate-related Financial Disclosures (TCFD)

The Task Force on Climate-related Financial Disclosures (TCFD) is an international working group established by the Financial Stability Board (FSB), an international body focused on financial stability. The TCFD's purpose is to promote transparency regarding climate-related financial risks and opportunities. The TCFD has developed guidelines that organizations, both companies and…

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Sustainable Finance Disclosure Regulation (SFDR)

The Sustainable Finance Disclosure Regulation (SFDR) is an EU regulation aimed at promoting the integration of sustainability considerations in the financial sector and providing investors with transparent information about the sustainability characteristics of financial products. SFDR obliges financial market participants, such as investment firms, asset managers, and insurance companies, to…

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Non-Financial Reporting Directive (NFRD)

The Non-Financial Reporting Directive (NFRD) is an EU directive that requires large companies and listed firms to disclose non-financial information in their annual reports. This non-financial information pertains to aspects such as environmental, social, and employee matters, human rights, anti-corruption efforts, and diversity within the board of directors. The aim…

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