EU mulls changing ‘non-financial’ in the NFRD overhaul, but how did it get there in the first place?

The NFRD review will likely use the term ‘sustainability reporting’. But what’s in a name? Carlos Tornero reports.

The term ‘non-financial reporting’ has never garnered many supporters, but in the absence of a better alternative it has endured the test of time, at least for now. Of all the prefixes that could have been chosen to characterise ESG information with financial relevance (i.e. mate…

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