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ARTICLE · 03 SEPTEMBER 2021

Proposal For A Corporate Sustainability Reporting Directive

Grant Thornton
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The Non-Financial Reporting Directive (Directive 2014/95/EU) (‘NFRD') is currently in place, and is the forerunner to the proposed Corporate Sustainability Reporting Directive. It was adopted in 2014...

IrelandCorporate/Commercial Law
Dwayne Price
Dwayne Price

The Non-Financial Reporting Directive (Directive 2014/95/EU) ('NFRD') is currently in place, and is the forerunner to the proposed Corporate Sustainability Reporting Directive. It was adopted in 2014 with the aim of encouraging companies to disclose information related to environmental, social and governance considerations. Subsequent guidelines were published in 2017 and 2019, including information on climate related disclosures.   Compliant entities, i.e. those who adopted the reporting requirements laid out in the NFRD, were required to report in accordance with the NFRD provisions for the first time in 2018.

The NFRD applies to large EU "public interest" entities (i.e. listed companies, banks/credit institutions, insurance companies and other entities designated by Member States). Under the NFRD, to qualify as 'large' entities must have the following:

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