top of page

Item List

Placeholder Image

Accounting Directive

Directive 2013/34/EU on the annual financial statements, consolidated financial statement and related reports of certain types of undertakings

Placeholder Image

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

Placeholder Image

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


Regulation on establishment of a framework to facilitate sustainable investment

bottom of page