Transposition of EU NFR Directive: Amendments of the Companies Act and of the Accountancy Profession Act

Issuer name

Ministry of Finance

Government ministry

Finance/Treasury

More information

The law is in line with the Directive's minimum disclosure requirements, there is no mention of fines or assurance on the non-financial information disclosed, it does present specific frameworks that can be used for compliance.

Comply or explain

True

Organizations covered by the instrument

Large private and listed companies

Industry scope

All/none specified

ESG coverage - E (Environment)

All

ESG coverage- S (Social)

Human Rights, Employment Conditions, Policies and Practices, Product & Services Responsibility

ESG coverage- G (Governance)

Structure & Leadership, All

ESG coverage- Eco (Economic & General)

Procurement and Supply Chain Management