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    https://www.preventionweb.net/go/63145

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Report on climate-related disclosures

Source(s):  European Union (EC)

This report is the final report on climate-related disclosures from the European Commission Technical Expert Group on Sustainable Finance (TEG). This report supports the European Commission's commitment to revise its non-binding guidelines (NBGs) of the Non-Financial Reporting Directive (NFRD) governing disclosure of environmental, social, and governance-related information.

The guidance proposed in this report intends to assist companies in developing high quality climate-related disclosures that comply with the NFRD and address the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). The NFRD is the legal starting point and foundation for adopting the TCFD recommendations as input to the EU policy framework. Specific disclosures and guidance are described under each element of the NFRD requirements, including metrics for all in-scope companies, for non-financial companies, and for banks and insurance companies. The proposed guidances included in this report:

  1. reference the TCFD recommendations;
  2. are supported by standards that companies can turn to for further guidance;
  3. address gaps in current reporting practice;
  4. enable comparability across jurisdictions;
  5. align with the EU’s decarbonisation efforts; and
  6. streamline reporting.

The disclosures proposed in this report are intended to be within the remit of the reporting requirements of the NFRD.



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  • Report on climate-related disclosures
  • Publication date 2019
  • Number of pages 53 p.

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