ESG & Sustainable Non-Financial Reporting - The EU Legal Framework Explained

Introduction

This virtual classroom session will go through the EU requirements to report on non-financial matters (including environmental, climate-related, social and employee matters, respect for human rights, anti-corruption and bribery matters).

The session includes an overview of the EU Non-Financial Reporting Directive 2014 (2014/95/EU), as well as the impact of the EU Taxonomy Regulation on non-financial reporting.

It also summarises the European Commission’s proposal for a Corporate Sustainability Reporting Directive, which will substantially widen the scope of those undertaking who have to report on non-financial issues.

What You Will Learn

This live and interactive course will cover the following:

• The Non-Financial Reporting Directive
• Who is covered?
• Summary of reporting requirements
• Impact of the EU Taxonomy Regulation on non-financial reporting
• Who is covered?
• Format of reporting - overview
• Proposal for a Corporate Sustainability Reporting Directive
• The proposed Directive
• Who is covered?
• What is covered?
• Legislative process and outlook

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.