Transposition of EU NFR Directive: Amendments to Accounting Act

Issuer name

Ministry of Finance

Government ministry

Finance/Treasury

More information

Transposition text: "For large companies, who have the audit activity prescribed in § 13 and represent the Public Interest Entity and whose number of employees at the reporting date is greater than 500, should, inter alia, be reporting on its business model, its activities in the environmental and social impacts, human resource management, human rights and the fight against corruption on risk management and for implementing the policy and its results, highlighting significant non-financial performance indicators."

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)

All

ESG coverage- G (Governance)

Accountability, Anti-Corruption and Anti-Competitive Behaviour