EU Directive on Non-Financial Reporting and corporate governance

Events: Meet with leaders in the field to discuss practical implementation and forthcoming policy developments.

  • ‘Corporate Governance and Reporting’ on June 7 at Cass Business. Further information is available here.

  • Driving Sustainable Profitability in Europe: Next Steps for Responsible Investment and Reporting. Frank Bold, with the support of ACCA, organised a roundtable linked to the European Commission’s consultations on non-financial reporting and long-term and sustainable investment. Summary available here.

  • Non-Financial Reporting for a Sustainable Circular Economy: Towards Greater Policy Coherence? Conference in Brussels 19 September 2017, co-organised by Frank Bold with the SMART Project (led by the University of Oslo) and Cass Business School. See summary and press release.

Publications: Research and analysis of the legal requirements of the Directive and how companies can go beyond minimum compliance to integrate non-financial reporting into their value creation strategies.

  • Compliance and reporting under the EU Non Financial Reporting Directive: requirements and opportunities. Short guide available here.
  • Responsible Investor article “Non-Financial Reporting: How to Comply? What does it mean for the climate?” Article available here.
  • “Comparing the Implementation of the EU Non-Financial Reporting Directive in the UK, Germany, France and Italy” Paper available here.

Trainings and services:

Our trainings equip large and small companies with the insight and tools they need to foster their purpose, address ESG challenges and opportunities, and meet legal obligations. In addition, we are available to develop individualized trainings, tailored to a client’s specific objectives. Our services include:

  1. Assessment of materiality of company’s ESG information and their compliance with the letter and spirit of the EU Non-financial Reporting Directive, and help with compilation of the non-financial statement. We identify gaps as well as opportunities for short and long-term improvements
  2. Development of key elements of corporate reporting and responsibility: materiality assessment, analysis of salient risks and significant impacts, setting effective due diligence systems, integration in strategy, and choice of KPIs.
  3. Protection of purpose and integration of triple bottom line philosophy in corporate governance, on the basis of principles of B corporation, Integrated Reporting, and Conscious Capitalism.


Filip Gregor

Head of the Responsible Companies division