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Proposal for a Directive amending Directive 2013/34/EU, Directive 2004/109/EC, Directive 2006/43/EC and Regulation (EU) No 537/2014, as regards corporate sustainability reporting

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Summary

The objective of this proposal is to improve sustainability reporting at the least possible cost, in order to better harness the potential of the European single market to contribute to the transition towards a fully sustainable and inclusive economic and financial system in accordance with the European Green Deal and the UN Sustainable Development Goals.

Issuer

EU

Year

2021

Region

International

Issuer (type)

European Commission (Regional)

Instrument type

Proposal

Disclosure instrument

Yes

Geographical scope

Regional

Mandatory or voluntary

Mandatory

Text analysis

    • Very High 2.02%
    • Low 0.01%
    • E focus: climate change, degradation, emissions, energy, energy use, environment, greenhouse gas, pollution, resource use, sustainable finance, water, biodiversity
    • S focus: collective bargaining, discrimination, diversity, forced labour, gender equality, human capital, human rights, intellectual property, value creation, compensation
    • G focus: audit, bribery, business ethics, corruption, financial report, financial reporting, internal control, lobbying, responsible investment, risk management, accountability
    • Education, Finance, Management, Mining, Professional services, Public administration