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Document 52021SC0151
Revision of Non-Financial Reporting Directive
KOMISJONI TALITUSTE TÖÖDOKUMENT MÕJU HINDAMISE ARUANDE KOMMENTEERITUD KOKKUVÕTE Lisatud dokumendile: Ettepanek: Euroopa Parlamendi ja nõukogu direktiiv, millega muudetakse direktiive 2013/34/EL, 2004/109/EÜ ja 2006/43/EÜ ning määrust (EL) nr 537/2014 seoses äriühingute kestlikkusaruandlusega
- 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:
- pangandus; finantsturg; haldusformaalsused; raamatupidamisaruande avaldamine; audit; teabe avalikustamine; tegevusaruanne; auditeerimine; ettevõtte ühiskondlik vastutus; keskkonnamõju; kontode sulgemine
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- Documents:
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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:
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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