Towards an effective EU climate disclosure strategy?
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Le résumé fourni par la source
The EU climate disclosure strategy regarding the EU Commission’s 2018 Action Plan on Financing Sustainable Growth and the 2018 Non-Financial Reporting Directive is not effective enough. More clarity regarding the definition of material climate-related risks for companies and the transparency of their long-term resilience strategies is needed. The EU should implement a more regulative disclosure framework, i.e. the NFI Directive should include stress tests to ensure future-orientation and comparability. Through such reforms and further improvements the EU should take a global lead in transforming the financial system.
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Les sujets associés
Sustainable Finance and Green BondsCorporate Social Responsibility ReportingCorporate Law and Human Rights