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The principal novelties of the proposal are:

  • to extend the scope of the reporting requirements to additional companies, including all large companies and companies listed on a regulated market (except listed micro- companies);
  • to require assurance of sustainability information;
  • to specify in more detail the information that companies should report, and require them to report in line with mandatory EU sustainability reporting standards;
  • to ensure that all information is published in a dedicated section of company management reports.