Transcription of Guidelines on reporting climate-related information
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Banking and Finance Guidelines on reporting climate -related informationAn interactive version of this publication, containing links to online content, is available in PDF format at: on reporting climate -related information European Commission Directorate-General for Financial Stability, Financial Services and Capital Markets UnionEuropean Commission1049 Bruxelles/BrusselBelgium European Union, 2019 Reproduction is authorised provided the source is acknowledged. For any use orreproduction of individual photos, permission must be sought directly from thecopyright images European Union, except:cover: Fotoliascan QR code to download EN EN EUROPEAN COMMISSION Brussels, C(2019) 4490 final COMMUNICATION FROM THE COMMISSION Guidelines on non-financial reporting : Supplement on reporting climate -related information 1 Important notice This communication has been prepared pursuant to Article 2 of Directive 2014/95/EU in order to assist compani
Financial Reporting Directive.13 However, they may also be useful for other companies that wish to disclose climate-related information. 2.2 Materiality According to the Non-Financial Reporting Directive, a company is required to disclose information on environmental, social and employee matters, respect for human rights, and
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