What is Non-Financial Reporting Directive (NFRD)

2 minutes of reading
Enectiva team

Non-Financial Reporting Directive is a European Union legislation adopted in 2014, requires large companies with more than 500 employees to disclose non-financial information. Its aim is to improve transparency and accountability in corporate reporting by focusing on areas such as environmental impact, social responsibility and governance.

Key Aspects of the NFRD:

The directive applies to large companies with public interest and with more than 500 employees including listed companies, banks and insurance firms. Companies are required to report on various aspects, including;

  • Environmental matters (energy consumption, pollution, carbon footprint)
  • Social and employee-related matter
  • Respect for human rights
  • Anti-corruption and bribery issue
  • Board diversity and governance

The purpose of this directive is to provide stakeholders with a clearer picture of a company’s long-term sustainability and social impact beyond financial profits.

Typical structure of NFRD report:

The Non-Financial Reporting Directive (NFRD) requires companies to disclose non-financial information, though it does not mandate a specific framework. Companies are encouraged to follow recognized standards such as:

  • Global Reporting Initiative (GRI): Provides a comprehensive framework for sustainability reporting.
  • Sustainability Accounting Standards Board (SASB): Offers industry-specific standards for disclosing financially material sustainability information.
  • Task Force on Climate-related Financial Disclosures (TCFD): Focuses on disclosing climate-related financial risks.

How Enectiva can help:

Enectiva is a powerful platform that can significantly assist companies in complying with the Non-Financial Reporting Directive (NFRD) by streamlining the collection, analysis, and reporting of non-financial information. Here’s how Enectiva can help in the key areas of NFRD:

Energy Consumption:

  • Real-Time Monitoring: Enectiva provides real-time monitoring of energy usage across different facilities and operations.
  • Data Analytics: The platform analyzes energy consumption patterns, identifying inefficiencies and potential areas for energy savings.
  • Reporting: Automated generation of energy consumption reports in compliance with recognized standards (GRI, SASB, TCFD).

Pollution and Carbon Footprint:

  • Emission Tracking: Enectiva tracks emissions data, helping companies measure their carbon footprint accurately.
  • Reduction Strategies: Provides insights and recommendations for reducing pollution and carbon emissions.
  • Compliance Reports: Generates reports that align with regulatory requirements and sustainability frameworks.

Workplace Environment:

  • Employee Comfort: Monitors environmental conditions (e.g., temperature, air quality) to ensure a healthy and comfortable workplace.

By leveraging Enectiva, companies can not only meet the requirements of the Non-Financial Reporting Directive but also enhance their overall sustainability performance. Enectiva’s comprehensive suite of tools and analytics provides the necessary support to effectively manage and report on key sustainability metrics, ensuring compliance and driving continuous improvement.

**For further details, contact sales@enectiva.com. **