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Document 52021PC0189
Revision of Non-Financial Reporting Directive
Propuesta de DIRECTIVA DEL PARLAMENTO EUROPEO Y DEL CONSEJO por la que se modifican la Directiva 2013/34/UE, la Directiva 2004/109/CE, la Directiva 2006/43/CE y el Reglamento (UE) n.º 537/2014, por lo que respecta a la información corporativa en materia de sostenibilidad
- 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:
- actividad bancaria; mercado financiero; formalidad administrativa; publicidad de cuentas; auditoría; comunicación de datos; informe de actividad; verificación de cuentas; responsabilidad social de la empresa; impacto ambiental; cierre de cuentas
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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
-
- 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)
Impact assessment
SWD/2021/151 final (Summary of impact assessment)
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