In a context of increasing popularity of Environmental, Social and Governance (ESG) investments, the European Commission has published new guidelines on Tuesday, 18th June 2019, to improve the reporting of climate-related information in annual reports. The guidelines concern public interest entities and large companies with more than 500 employees operating in the EU whose development, performance, position and activities are related to climate in a material way.
The new guidelines suggest climate-related disclosures for five reporting areas:
- Business model
- Policies and due diligence
- Outcome of policies
- Principal risks and risk management
- Key performance indicators
The concerned companies should be able to use the new guidelines for reports published in 2020, covering financial year 2019.
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For more information, please contact us at prisma@prisma.lu or 43 48 89-1
