Briefs
2019 .07

Updated EU Non-Binding Guidelines on Non-Financial Reporting for Companies and Financial Institutions


Autori: Riccardo Christopher Spani
Editor: Stefano Pareglio

Abstract

On the 18th of June 2019, the European Commission has issued an update of the Non- Binding Guidelines on Non-Financial Reporting (NBG). This document takes into account the Recommendations of the Task Force on Climate-related Financial Disclosure (TCFD), released in June 2017, and the Technical Expert Group on Sustainable Finance (TEG) Report, first published in January 2019. These Guidelines also consider the stakeholder feedback on the TEG’s work, and the results of a targeted online consultation carried out by the services of the European Commission in February-March 2019. The document aims at providing a useful insight on how companies and financial institutions should approach the climate-related financial disclosure, and offer an in-depth commentary on what the Commission intends by reporting in terms of climaterelated risks, dependencies and opportunities, business model, policies and due diligence, outcomes, principal risks and their management, and Key Performance Indicators (KPI). This recent update is part of the EU Action Plan on Financing Sustainable Growth, first published on the 8th of March 2018, which represents one of the pivotal steps towards the implementation of the Paris Agreement pledge and the EU’s agenda for sustainable development.

Download file
Scarica il file PDF
Updated EU Non-Binding Guidelines on Non-Financial Reporting for Companies and Financial Institutions

FEEM Newsletter

Iscriviti per rimanere aggiornato.

I Suoi dati saranno trattati dalla Fondazione Eni Enrico Mattei. – Titolare del trattamento – per ricevere via posta elettronica la newsletter della Fondazione. Il conferimento dell’indirizzo e-mail è necessario alla fornitura del servizio. La invitiamo a consultare la Privacy Policy per ottenere maggiori informazioni a tutela dei Suoi diritti.

Questo Sito utilizza cookie tecnici e analytics, nonché consente l’invio di cookie di profilazione di terze parti.
Chiudendo questo banner o comunque proseguendo la navigazione sul Sito manifesti il tuo consenso all’uso dei cookie. Per ulteriori informazioni e per esprimere scelte selettive in ordine all’uso dei cookie vedi la   Cookie PolicyOk