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Sustainable finance – European Commission developments

World Accounting Report

Sustainable finance – European Commission developments

The European Commission (EC) has recently released a package of documents 1 as part of its Sustainable Finance Action Plan. These include Guidelines on how companies should report climate-related information, and three reports from its Technical Expert Group on Sustainable Finance. This article focuses on the Guidelines, setting them in the context of the broader legislative framework and looking at some of their recommendations.

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