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Non-binding guidelines on methodology for reporting non-financial information

EU Current 2016

In order to provide further guidance and help companies implement the provisions set out in the EU NFDI directive, the co-legislators have tasked the Commission with the preparation of non-binding guidelines on methodology for reporting non-financial information.

Issuer name


More information

Article 2 of the Directive refers to "guidance on reporting", and sets out that "the Commission shall prepare non-binding guidelines on methodology for reporting non-financial information, including non-financial key performance indicators, general and sectoral, with a view to facilitating relevant, useful and comparable disclosure of non-financial information by undertakings. […]" The objective of the non-binding guidelines is to facilitate the disclosure of non-financial information by undertakings (recital 17)

Reporting resources


Comply or explain


Organizations covered by the instrument

Large private and listed companies

Target organization notes

Member States to regulate on the large public interest companies (PIE 500+)

Industry scope

All/none specified

Industry scope notes

listed companies banks insurance companies other companies designated by national authorities as public-interest entities

Disclosure venue

Annual report

ESG coverage - E (Environment)


ESG coverage- S (Social)

Human Rights, Employment Conditions, Policies and Practices, Social Impacts & Value Creation

ESG coverage- G (Governance)

Structure & Leadership, Accountability, Anti-Corruption and Anti-Competitive Behaviour, Ethics & Integrity, Stakeholder Engagement

ESG coverage- Eco (Economic & General)

Procurement and Supply Chain Management







Date of publication


Issuer type

Governments (governmental department, agency)

Reporting requirements

Guidelines and standards for non-financial reporting

Mandatory or voluntary


The geographical scope

International/regional (EU)

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