Außenansicht des D3 Gebäudes

SuRe: Regulations

Attention! This website is still an ongoing project. Therefore, the content is currently under development.

Here you can find an overview of the current state of sustainability reporting regulations in the EU.

Please cite this register in conjunction with the following article:
Hummel, K., Jobst, D., 2021. The Current State of Corporate Sustainability Reporting Regulation in the European Union. https://ssrn.com/abstract=3978478.

Regulations

NFRD

NFRD

Directive 2014/95/EU of the European Parliament on the disclosure of non-financial and diversity information by certain large undertakings and groups.

CSRD

CSRD

Directive 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting.

SFDR

SFDR

Regulation (EU) 2019/2088 of the European Parliament on sustainability‐related disclosures in the financial services sector.

EU Taxonomy

EU Taxonomy

The EU taxonomy is a classification system, establishing a list of environmentally sustainable economic activities. It could play an important role helping the EU scale up sustainable investment and implement the European green deal.

Pillar 3

Pillar 3

Pillar 3 of the Basel framework, as published by the Basel Committee on Banking Supervision, seeks to promote market discipline through regulatory disclosure requirements.