Briefings: disclosure under the EU Non-Financial Reporting Directive

The CDSB has held a series of briefings around the disclosure under the EU Non-Financial Reporting Directive ahead of a major report launch in December.

The briefings identify strengths and weaknesses of 2019 corporate disclosure, based on the findings of the Falling Short? report. The briefing webinars below zoom in on two specific topics - TCFD and Risk disclosure, and three countries - France, Germany and Poland.

On 7 December, CDSB will be publishing its most recent review of 2020 disclosure by the largest companies in the European Union, and we are delighted to invite you to join the event - click here to sign up.

TCFD Disclosure under the EU Non-Financial Directive

Download the briefing here

Speakers:

  • Eric Dugelay, Partner and Global Leader for Sustainability Services at Deloitte, member of the Accountancy Europe Sustainable Finance Group, and also member of the TCFD.
  • Fiona Quinlan, Technical Manager and lead author of the Falling Short report at CDSB; and
  • Michael Zimonyi, Policy and External Affairs Director at CDSB    

Additional recources: 2020 Status Report: Task Force on Climate-related Financial Disclosures, presentation slides by Eric Dugelay and by Fiona Quinlan. You may also find interesting the response to the European Commission (EC) consultation on revising the Non-Financial Reporting Directive by Accountancy Europe.

Risk Disclosure under the EU Non-Financial Reporting Directive 

Download the briefing paper here

Speakers:

  • Victor van Hoorn, Executive Director at Eurosif
  • Gemma Clements, Capacity Building and Engagement Manager at CDSB; and
  • Axelle Blanchard, Policy Manager at CDSB

Additional resources: Eurosif website, presentation slides.

Country Briefing: Disclosure under the Non-Financial Reporting Directive in France, Germany and Poland

Download the briefing papers for France (also available in French), Germany and Poland

Speakers:

  • Joanne Houston, EU Policy Officer at Frank Bold;
  • Axelle Blanchard, Policy Manager at CDSB; and 
  • Michael Zimonyi, Policy and External Affairs Director at CDSB  

Additional resources: presentation slides.

Alliance for Corporate Transparency Research:

  • Report on the disclosures of 300 companies from Central, Eastern and Southern Europe on climate and environmental matters 
  • Online interactive database of results 

Webinars

  • Launch of 2020 research on companies’ climate and environmental disclosures: Are companies in Southern Europe ready for the European Green Deal? 1 December 2020, 14h - 15.30h CET, Register here 
  • Companies’ climate and environmental disclosures in CEE: progress, gaps and opportunities. 1 December 2020 9.30 - 11h CET,  Register here

 

The overall summary for policymakers is available here

The state of environmental disclosure in 2020


With the contribution of the LIFE Programme of the European Union

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