EU Directive on Non-Financial Reporting and corporate governance

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

  • 'The state of corporate sustainability reporting under the EU NFR Directive'. The conference saw the presentation of the initial research results by the Alliance for Corporate Transparency. More information available here.

  • ‘Corporate Governance and Reporting’ on June 7 2017 at Cass Business. Further information is 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.

  • 'Driving Sustainable Profitability in Europe: Next Steps for Responsible Investment and Reporting'. Frank Bold, with the support of ACCA, organised in March 2016 a roundtable linked to the European Commission’s consultations on non-financial reporting and long-term and sustainable investment. Summary available here.

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.

  • '2018 Research Report' The Alliance for Corporate Transparency project analysis of companies’ reporting. Available here.
  • 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.
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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.


Susanna Arus

New analysis of the non-financial disclosures presented on international webinars

Frank Bold organised two online events to present the results of the research on the disclosures made by 300 companies on climate and environmental matters providing targeted presentation and insights for companies in Southern Europe and Central and Eastern Europe.    New data from the research shows some, yet insufficient progress at a turning point for sustainability reporting in Europe as the legislation for sustainability disclosures in Europe will be reformed in 2021 (

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Filip Gregor

Head of the Responsible Companies Section

Frankly speaking – Podcast

A Podcast on Responsible business