Investment Policy Monitor
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UNCTAD has been collecting information on changes in national foreign direct investment (FDI) policies on an annual basis since 1992. This collection has provided input to the analysis of global and regional investment policy trends in the World Investment Report, the quarterly Investment Policy Monitor (since 2009) and the UNCTAD-OECD Reports on G20 Measures.
In 2011, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2000 accordingly.
The Investment Policy Monitor provides the international investment community with country-specific, up-to-date information about the latest developments in foreign investment policies.
Through its monitoring of investment policy changes, UNCTAD offers cutting-edge and innovative contributions to investment policy discourse, and contributes to preparing the ground for future policymaking in the interest of making foreign investment work for growth and development.
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Note: the policy measures are identified through a systematic review of government and business intelligence sources. Measures are verified, to the fullest extent possible, by referencing government sources. The compilation of measures is not exhaustive.
Disclaimer: the boundaries and names shown and the designations used on this map do not imply official endorsement or acceptance by the United Nations.
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- European Union - Adopts the European Sustainability Reporting Standards
European Union
Adopts the European Sustainability Reporting Standards
31 Jul 2023On 31 July 2023, the European Commission adopted the European Sustainability Reporting Standards (ESRS), aligning with the Corporate Sustainability Reporting Directive (CSRD). The CSRD mandates companies to employ these standards for fulfilling their legal sustainability reporting obligations, ensuring comparable and reliable information on how sustainability matters impact a company’s development, performance, and position across the European Union.
The directive aims to provide investors with comprehensive insights into the sustainability impact of their investments in various companies. The ESRS is obligatory for large companies, listed small and medium-sized companies (SMEs), and certain non-EU companies with significant EU presence. Embracing a “double materiality” approach, the ESRS compels companies to report on both their impacts on people and the environment and how social and environmental factors pose financial risks and opportunities for their business. The ESRS came into force on 25 December 2023.
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Type:
- Treatment and operation (Company laws and corporate governance)
- Treatment and operation (Operational conditions)
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Industry:
- Not industry specific (SDG)
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Sources:
- Eur-lex.europa.eu, Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards, https://eur-lex.europa.eu/legal-content/en/ALL/?uri=CELEX:32023R2772, 22 Dec 2023
- lexology.com, Adoption of the European Sustainability Reporting Standards, https://www.lexology.com/library/detail.aspx?g=1e609d50-d276-40cb-86b2-d945ce3925e0&utm_source=Lexology+Daily+Newsfeed&utm_medium=HTML+email+-+Body+-+General+section&utm_campaign=Lexology+subscriber+daily+feed&utm_content=Lexology+Daily+Newsfeed+2023-10-19&utm_term=, 08 Aug 2023
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UNCTAD has been collecting information on changes in national foreign direct investment (FDI) policies on an annual basis since 1992. This collection has provided input to the analysis of global and regional investment policy trends in the World Investment Report, the quarterly Investment Policy Monitor (since 2009) and the UNCTAD-OECD Reports on G20 Measures.
In 2011, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2000 accordingly.
The Investment Policy Monitor provides the international investment community with country-specific, up-to-date information about the latest developments in foreign investment policies.
Through its monitoring of investment policy changes, UNCTAD offers cutting-edge and innovative contributions to investment policy discourse, and contributes to preparing the ground for future policymaking in the interest of making foreign investment work for growth and development.
-
Note: the policy measures are identified through a systematic review of government and business intelligence sources. Measures are verified, to the fullest extent possible, by referencing government sources. The compilation of measures is not exhaustive.
Disclaimer: the boundaries and names shown and the designations used on this map do not imply official endorsement or acceptance by the United Nations.