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Non-Financial Reporting: How to Comply? What does it mean for the climate?

Nos Experts

New European Union rules have the potential to provide essential information for investors.

The first EU-wide requirements to report environmental, social and governance (ESG) information will come into effect in the financial year 2017. The requirements will apply to more than 6,000 large public-interest undertakings (in essence, publicly traded corporations, banks and insurers) with more than 500 employees. A number of member states have gone beyond the bare requirements of the directive. In Sweden, Iceland and Denmark, the requirements will apply to all companies with more than 250 employees, i.e. approximately 1600 companies in Sweden and 1100 companies in Denmark. These organisations will be required to disclose information on policies, risks and outcomes regarding environmental, social and employee matters; respect for human rights, anti-corruption and bribery issues; and board diversity. (...)

The solution relies on the bottom-up analysis carried out for each company at an activity or business unit level

The investor community is concerned about how the information that companies will disclose following the NFR Directive can be standardised. Jean Guillaume Peladan, Head of Environmental Investments and Research at Sycomore Asset Management believes that standardised disclosure is necessary but that there is currently “a very poor level of ESG and climate-related reporting and a wide variety of corporate business models.” According to him, “the solution relies on the bottom-up analysis carried out for each company at an activity or business unit level, such as the purpose of each activity, its main negative environmental impacts on a lifecycle basis and its main positive externalities too.”

Read more on responsible-investor.com >>

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