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Guidelines for the Preparation and Disclosure of ESG Relevant Issuer Information

Croatia Current 2021

As disclosures of a certain part of sustainability-related information under the SFDR are not obligatory for issuers at the moment, and the Taxonomy Regulation will start to apply prior to the NFRD compliance and the entry into force of delegated acts, Hanfa published these Guidelines for the purpose of enabling uniform action by all issuers on the Croatian market, in order for that information to be comparable, reliable and understandable.

Issuer name

Croatian Financial Services Supervisory Agency (Hanfa)

More information

These Guidelines are intended for issuers on the regulated market of the Republic of Croatia subject to non-financial disclosure requirements pursuant to Articles 21a and 24a of the Accounting Act, but also for those who decide to disclose non-financial statements pursuant to Article 21 of the Accounting Act on a voluntary basis.

Organizations covered by the instrument

Large private and listed companies

Target organization notes

Listed companies

Industry scope

All/none specified







Date of publication


Reporting requirements

Guidelines and standards for non-financial reporting

Mandatory or voluntary


The geographical scope


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