CDSB | Falling short? Why environmental and climate-related disclosures under the EU Non-Financial Reporting Directive must improve


CDSB has reviewed the 2019 environmental and climate-related disclosures of Europe’s 50 largest listed companies, with a combined market capitalisation of US$4.3 trillion, under the EU Non-Financial Reporting Directive (NFRD also referred to as ‘the Directive’). The purpose of this report is to inform policymakers of the changes needed to improve environmental disclosures under the Directive, to ensure it meets its purpose of increasing the relevance, consistency and comparability of company reporting. It also aims to support corporate report preparers in enhancing their disclosures under the Directive by identifying good practice case studies and tips, drawn from the findings of CDSB’s review

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