Item List
Accounting Directive
Directive 2013/34/EU on the annual financial statements, consolidated financial statement and related reports of certain types of undertakings
Act on Accountancy
Art. 49b of the Act on Accountancy: obligations concernig non - financial reporting
CSRD Directive introducing sustainability reporting
Directive 2022/2464 amending i.a. Accounting Directive as regards corporate sustainability reporting
Delegated Regulation concerning environmentally sustainable economic activities
Delegated Regulation 2021/2178 specifying the content and presentation of information concerning environmentally sustainable economic activities
EU Guidelines on non - financial reporting prepared based on NFRD
Communications from the Commission — Guidelines on non-financial reporting (methodology for reporting non-financial information) and Supplement on reporting climate - related information
NFRD Directive introducing non - financial reporting obligations
Directive 2014/95/EU amending i.a. Accounting Directive on disclosure of non-financial and diversity information by certain large undertakings and groups
Paris Agreement
Paris Agreement to Framework Convention of the United Nations on Climate Change adopted in Paris in 12 December 2015
Regulation on sustainability- related disclosures in the financial services sector
Regulation 2019/2088 on sustainability‐related disclosures in the financial services sector
Taxonomy
Regulation on establishment of a framework to facilitate sustainable investment