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This chapter focuses on the European Union (EU) Directives on sustainability information, by firstly analyzing the European roadmap that led to a mandatory non-financial statement (NFS) and illustrating the path towards the EU Directives on non-financial reporting (Non-Financial Reporting Directive—NFRD) and sustainability (Corporate Sustainability Reporting Directive—CSRD) to the Omnibus Directive.

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The Mandatory Disclosure of Sustainability Information

  • 章节

  • 发表日期：

    2026年

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  • Olga Ferraro,
  • Stefania Veltri

摘要

This chapter focuses on the European Union (EU) Directives on sustainability information, by firstly analyzing the European roadmap that led to a mandatory non-financial statement (NFS) and illustrating the path towards the EU Directives on non-financial reporting (Non-Financial Reporting Directive—NFRD) and sustainability (Corporate Sustainability Reporting Directive—CSRD) to the Omnibus Directive.