Vývoj evropského právního rámce podávání zpráv o udržitelnosti v souvislosti s klimatickou změnou

Abstract

The European Green Deal includes in its scope a review of the Non-Financial Reporting Directive. A proposal of the new version of non-financial reporting - sustainability reporting – was presented by the European Commission in April 2021. The new version of non-financial reporting is to strongly emphasize the matters of environmental sustainability issues, mainly the issue of climate change. This paper describes the major changes that are included in the new proposal, while an analysis of the current legal framework is also provided. The new proposal is also examined among a wider context of measures aiming to mitigate climate change.