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Document 52021PC0189
Revision of Non-Financial Reporting Directive
Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive 2013/34/EU, Directive 2004/109/EC, Directive 2006/43/EC and Regulation (EU) No 537/2014, as regards corporate sustainability reporting
- Initiative summary:
- This initiative will modify the requirements on some companies to publicly report certain non-financial information, including information about the environmental and social performance and impacts of the company. The aim is to ensure that investors, civil society organisations and other interested parties have access to the information that they need, while not imposing excessive reporting obligations on companies.
- EuroVoc thesaurus:
- banking; disclosure of information; auditing; financial market; activity report; environmental impact; corporate social responsibility; publication of accounts; closing of accounts; administrative formalities; audit
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- Documents:
-
Ares(2020)3997889 (Factual summary report of the public consultation)Ares(2020)3997889 (Factual summary report of the public consultation)
Ares(2020)580716 (Inception impact assessment)Ares(2020)580716 (Inception impact assessment) - Leading service:
- Directorate-General for Financial Stability, Financial Services and Capital Markets Union
- Planned adoption period:
- 01/04/2021 - 30/06/2021
- Check the status of this initiative on the Better Regulation Portal
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
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- Consultation type:
- Public consultation
- Consultation duration (weeks):
- 12
-
- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
-
- Documents:
-
COM/2021/189 final (Proposal for a directive)
SWD/2021/150 final (Impact assessment)
SWD/2021/151 final (Summary of impact assessment)
SEC(2021)164 (Opinion on impact assessment) - Leading service:
- Directorate-General for Financial Stability, Financial Services and Capital Markets Union
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 8