Technical Advice on possible EU non-financial reporting standards

Topic area:
Status: 16.03.2021 |
Archiviert
Key words:
Sustainable Finance / ESG, Disclosure
Initiative
Official name
Proposals for a relevant and dynamic E​U sustainability reporting standard-setting
Type
Technical Advice
Level 3 / Other
Initiator
EFRAG
Submitted
25.06.2020
Doc. code
-
Summary
Status
Status

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Current version
Final version
19.02.2021
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Corporate sustainability reporting (CSRD) (binding, Amendment, EU)
Non-financial reporting Directive (NFRD) (binding, Amendment, EU)
Level 2
–
Level 3 / Other
–

Source: EFRAG, Proposals for a relevant and dynamic E​U sustainability reporting standard-setting, 2021