Does not expand the scope of the directive, language in the legislation falls in line with the directive. In case of non compliance ministry of finance will publish a list of entrepreneurs who later fail to meet obligations, it shall contain name, PIN, headquarters or address of the entrepreneur. Require the large public-interest entities to report on ESG activities and impacts including: 1. a description of the business model of the entrepreneur 2. a desciption of the policies undertaken on ESG 3. result of the ESG activities, related risks, non financial KPI used....etc.