Improving climate and sustainability corporate disclosure policies to enable sustainable finance

This report by Frank Bold presents an in-depth assessment of climate and environmental disclosures of 303 companies from Southern, Central and Eastern Europe published in 2020 pursuant to the EU Nonfinancial Reporting Directive (EU NFRD).

The aim of this research is to support companies as well as policymakers and supervisors in their mefforts to implement the EU NFRD, and substantiate the discussion on the legislative changes and standardisation of sustainability reporting.