TCFD Knowledge Hub

The Directive 2014/95/EU on the Disclosure of Non-Financial and Diversity Information the (NFR Directive) requires certain large companies to disclose information on their business models, policies, risks and outcomes as regards to environmental matters, social and employee aspects, respect for human rights, anti-corruption and bribery issues, and diversity in their board of directors. This Handbook follows on from CDSB and CDP’s First Steps review of corporate climate and environmental disclosure and is designed to demonstrate how companies have responded to the NFR Directive. The Handbook contains annotated examples of disclosures on environmental matters from annual reports of select European companies, and demonstrates links between the NFR Directive and the TCFD recommendations.