Jurisdiction(s):
European Union

Key definition

Reporting definition

What does Reporting mean? In pensions practice, reporting means the regular communications trustees or providers give to members on investment performance and the value of their pension benefits. The term is descriptive; the underlying disclosure duties are set by legislation and regulation. Across England & Wales, Scotland and Northern Ireland, the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 and, for contract‑based/personal pensions, FCA rules require at least an annual benefit statement. For money purchase (DC) benefits, this must include an annual Statutory Money Purchase Illustration (SMPI) projecting benefits to retirement in today’s terms, calculated in line with FRC Actuarial Standard TM1....

EU NFRD sustainability reporting for large public interest entities: scope, non-financial statement content and Commission guidance (2017–2023)

Published by a LexisNexis EU Law expert

Practice notes

EU mandatory corporate sustainability Reporting—core legal framework

Corporate sustainability—meaning performance against environmental, social and governance (ESG) benchmarks—has risen sharply up the agenda for investors, customers and employees in recent years. In turn, ESG criteria (also known as ESG metrics or factors) have expanded rapidly, offering standards by which the performance of an entity, most often a company, can be assessed. The central purpose of the EU and global mandatory and voluntary ESG reporting regimes now emerging is to compile quantifiable information that demonstrates whether corporate entities are truly ‘sustainable’ for each ESG metric relevant to their operations, and to make that information as transparent as possible for investors and other stakeholders.

Within the EU, the chief legislation mandating sustainability reporting is Directive 2013/34/EU on annual financial statements, consolidated financial statements and related reports of certain categories of undertakings (the EU Accounting Directive), as subsequently amended by:

Directive 2014/95/EU (the Non-Financial Reporting Directive (NFRD)), which took effect on 5 December 2014 and applied to financial years beginning on or after 1 January 2017, and
Directive (EU) 2022/2464 (the Corporate Sustainability Reporting Directive (CSRD)), which entered into force on

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Web page updated on 21/05/2026

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