Non-Financial Reporting Directive
GPTKB entity
Statements (31)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
European Union law
|
| gptkbp:abbreviation |
NFRD
|
| gptkbp:adoptedBy |
gptkb:European_Union
2014-10-22 |
| gptkbp:appliesTo |
2017-01-01
large public-interest companies companies with more than 500 employees |
| gptkbp:enforcedBy |
gptkb:EU_Member_States
|
| gptkbp:enteredIntoForce |
2014-12-06
|
| https://www.w3.org/2000/01/rdf-schema#label |
Non-Financial Reporting Directive
|
| gptkbp:legalBasis |
Article 2 of Directive 2013/34/EU
|
| gptkbp:officialName |
Directive 2014/95/EU
|
| gptkbp:relatedTo |
gptkb:Environmental,_Social,_and_Governance_(ESG)
gptkb:Corporate_Sustainability_Reporting_Directive Sustainability reporting |
| gptkbp:replacedBy |
gptkb:Corporate_Sustainability_Reporting_Directive
|
| gptkbp:requiresDisclosureOf |
gptkb:business
policies outcomes risks non-financial key performance indicators |
| gptkbp:subject |
human rights
corporate transparency environmental matters non-financial reporting anti-corruption and bribery social and employee-related matters |
| gptkbp:website |
https://ec.europa.eu/info/business-economy-euro/company-reporting-and-auditing/company-reporting/non-financial-reporting_en
|
| gptkbp:bfsParent |
gptkb:CSRD
gptkb:EU_Corporate_Governance_Framework |
| gptkbp:bfsLayer |
8
|