Transparency and governance incentives, together with responsible investors, elevates sustainability among board priorities.
The EU Non-Financial Reporting Directive review is a watershed moment for global efforts to standardise ESG disclosures and improve business sustainability.
Study finds firms are delivering the minimum required under existing EU directive, with only 14% reporting how they align targets with the Paris Agreement goals.
EU companies now report under the Non-Financial Reporting Directive (NFRD). They’ve made a good start but there’s scope to improve their performance and the rules guiding them, say campaigners.