"These guidelines will help companies to disclose relevant non-financial information in a consistent and more comparable manner. The aim is to boost corporate transparency and performance, as well as encourage companies to embrace a more sustainable approach."

[COMMENTARY] Europe again leads in the implementation of ESG. These new guidelines reinforce and expand upon the earlier ones dating back to 2014.
European Commission takes further steps to enhance business transparency on social and environmental matters, press release, June 26, 2017, European Commission, Belgium.