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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 Taxonomy Regulation

  • the Sustainable Finance Disclosure Regulation (SFDR)

  • the Pillar 3 disclosures on ESG risks

  • the Carbon Border Adjustment Mechanism (CBAM)

  • the Corporate Sustainability Due Diligence Directive (CSDDD)

In addition, adopted and potential changes due to the Omnibus package will be illustrated.

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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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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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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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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SFDR

SFDR

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

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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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Omnibus

Omnibus Initiative

Consisting of multiple directives and delegated acts, the Omnibus package simplifies existing and upcoming sustainability reporting and due diligence requirements.

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