non-financial information
ESG Toolkit
Author : ESG working group (Euronext, Corporate Governance Committee, IBR-IRE, VBO FEB, representatives of the financial sector and of listed companies)The 2020 Code stresses sustainable value creation. In particular, it is up to the board of directors to pursue such sustainable value creation…
Non-financial information and diversity information
Authors: the Federation of Enterprises in Belgium, Eubelius, the Belgian Institute of Registered Auditors, the Belgian Association of Listed CompaniesThis explanatory note is intended to provide companies that fall within the scope of the Act of 3 September 2017 or companies who want to respond…
Adoption of the Corporate Sustainability Reporting Directive
On 10 November 2022, the Corporate Sustainability Reporting Directive (CSRD) has been officially adopted by the European Parliament. The Council in turn adopted the proposal on 28 November. Under these new rules, all large companies in the EU will need to disclose data on the impact of their…
ESG Toolkit : two new tools are now available
The ESG toolkit is a practical and educational guide for companies and their boards of directors, to assist them in non-financial reporting, in anticipation of future European legislative instruments.It is now enriched with two new tools:FSMA Communication - Guidance on the rules…
The Commission has published guidelines on reporting climate-related information, which in practice consist of a new supplement to the existing guidelines on non-financial reporting, which remain applicable.
The guidelines on reporting climate-related information integrate the recommendations of the Financial stability board's taskforce on climate-related financial disclosures (TCFD) and take account of the forthcoming taxonomy on sustainable activities that is under development.