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Sustainability Centre

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Responses to Consultations

In 2020, our Professional Accountancy team, with input from Institute Committees and our Expert Working Group on Sustainability responded to two sustainability-related international consultations of relevance to our members. You can find the documents from the links below.

EU NFRD

This was the public consultation on the review of the EU’s Non-Financial Reporting Directive. This Directive lays down the rules on disclosure of non-financial and diversity information by large public-interest companies, which have been required to non-financial statements in their annual reports from 2018 onwards.

IFRS

This was the IFRS's consultation on the establishment of global sustainability reporting standards. This response included work by the Ethics and Governance team, Professional Accounting and Institute Committees.

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