Jurisdiction(s):
United Kingdom

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Key definition

Recommendations definition

What does Recommendations mean? In legal practice, a Recommendation is an EU soft-law instrument used to signal the EU institutions’ preferred approach and to encourage Member States or other addressees to act, without creating enforceable rights or obligations. Provided for by Article 288 TFEU, Recommendations are non-binding, have no direct effect and do not impose legal duties on those to whom they are addressed. They are commonly used to guide policy implementation, align regulatory practice and indicate how existing EU law might be applied. Although lacking legal force, the Court of Justice of the European Union has held that courts should take Recommendations into consideration...

ESG disclosures for companies: TCFD-aligned UK requirements, ISSB IFRS S1/S2, TNFD, transition plans, EU ESRS, ESG ratings, and UN/OECD guidance [Archived]

Published by a LexisNexis Corporate expert

Practice notes

ARCHIVED: This Practice note has been archived and is not maintained.

Environmental, social and governance (ESG) matters have climbed to the forefront of corporate priorities in recent years, with society, the press, customers, employees and investors increasingly judging companies and boards against measurable and comparable ESG factors. In line with this intensified attention, businesses are encountering a widening set of legislative and regulatory obligations concerning how they report ESG matters. As ESG reporting has matured, a wide range of voluntary frameworks and standards has appeared to guide and influence how organisations measure, evaluate and disclose ESG information to investors and other stakeholders. This Practice Note reviews the principal ESG reporting frameworks alongside initiatives aiming to build a single global framework for companies to report on ESG matters. It opens by examining the disclosure recommendations of the Task Force on Climate-related Financial Disclosures, which started as voluntary guidance and has since become embedded within the UK regulatory framework for certain companies and organisations. For more comprehensive coverage of ESG reporting, refer to Practice Notes: CSR, ESG and human Together these strands illustrate the shift from optional guidance towards formal requirements and the drive to converge reporting practices into a global baseline...

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Web page updated on 21/05/2026

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