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Sustainability reporting (NFRD)


To integrate ESG consideration into investment decisions, asset managers need reliable, comparable and standardised information on how companies perform against pre-defined sustainability criteria. At the same time, asset managers require better ESG company data for their own compliance with reporting obligations under EU law.


EFAMA advocates expanding the scope and strengthening the requirements under the Non-Financial Reporting Directive. Sustainability information disclosed under NFRD should be subsequently centralised in a publicly-accessible European Single Access Point. We also support and contribute to the development of EU and global sustainability reporting standards. To ensure consistency and accountability, we also advocate for the development of a European regulatory framework for providers of sustainability data, research and ratings.

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