Tag: social performance
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Non-Financial Reporting Directive
Non-Financial Reporting Directive The Non-Financial Reporting Directive (NFRD) is an EU regulatory framework compelling over 11,000 companies to monitor and disclose their ESG performance. It applies to large entities with over 500 employees operating within the EU. Covered entities are required to include non-financial information in their annual reports, detailing their policies, risks, and outcomes…
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Integrated reporting
Integrated reporting Integrated reporting is a method of corporate reporting that provides a holistic view of a company’s performance, strategy, governance, and prospects, accounting for its environmental, social, and governance (ESG) impacts. Integrated reports include information on business models, risks, opportunities, and performance indicators across various dimensions. That kind of reporting would also allow for…
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Impact investing
Impact investing Impact investing refers to the deployment of funds into investments that generate positive social or environmental impact alongside providing competitive financial returns to investors. Unlike traditional investing, which primarily focuses on maximizing financial gains, impact investing is an innovative way of boosting the private sector’s contribution to sustainability, social justice, education, healthcare, and…