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SuRe: Legislation

This section provides an overview of the following sustainability reporting mandates that were adopted in the EU:

  • the Non-Financial Reporting Directive (NFRD)

  • the Corporate Sustainability Reporting Directive (CSRD)

  • the Sustainable Finance Disclosure Regulation (SFDR)

  • the Taxonomy Regulation

  • the Pillar 3 disclosures on ESG risks

  • the Carbon Border Adjustment Mechanism (CBAM)

  • the Corporate Sustainability Due Diligence Directive (CSDDD)

Please cite this register in conjunction with the following article:
Hummel, K., Jobst, D., 2024. An Overview of Corporate Sustainability Reporting Legislation in the European Union. Accounting in Europe. DOI: 10.1080/17449480.2024.2312145

Overview

NFRD

NFRD

Directive 2014/95/EU required the disclosure of nonfinancial and diversity information by certain large undertakings and groups.

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CSRD

CSRD

Directive (EU) 2022/2464 requires the disclosure of sustainability information by large EU companies, listed SMEs as well as certain branches and subsidiaries of third-country undertakings.

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CBAM

CBAM

Regulation (EU) 2021/1119 introduces a mechanism to prevent carbon leakage by applying a carbon price to imports of certain goods, aligning their carbon costs with those within the EU.

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CSDDD

CSDDD

Regulation (EU) 2023/1117 establishes due diligence obligations for companies to identify, prevent, and mitigate adverse human rights and environmental impacts in their operations and value chains.

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SFDR

SFDR

Regulation (EU) 2019/2088 requires sustainability‐related disclosures in the financial services sector.

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EU Taxonomy

Taxonomy Regulation

Regulation (EU) 2020/852 provides a classification system for environmentally sustainable economic activities.

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Pillar 3

Pillar 3 disclosures on ESG risks

Regulation (EU) 2019/876 inter alia requires large institutions (i.e., credit institutions and certain investment firms) that are listed in the EU to disclose ESG risks.

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