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Document 52021SC0151
Revision of Non-Financial Reporting Directive
ARBETSDOKUMENT FRÅN KOMMISSIONENS AVDELNINGAR SAMMANFATTNING AV KONSEKVENSBEDÖMNINGSRAPPORTEN Följedokument till Förslag till Europaparlamentets och rådets direktiv om ändring av direktiv 2013/34/EU, direktiv 2004/109/EG, direktiv 2006/43/EG och förordning (EU) nr 537/2014, vad gäller företagens hållbarhetsredovisning
- 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:
- bankverksamhet; finansmarknad; administrativa formaliteter; offentliggörande av räkenskaper; revision; datakommunikation; verksamhetsberättelse; granskning av räkenskaper; företagens sociala ansvar; miljöpåverkan; bokslut
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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
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
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- 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