04 mei 2021 pmt 12:28
Politics & Economy
From NFRD to CSRD ...
On 21 April 2021, the Commission adopted a proposal for a Corporate Sustainability Reporting Directive (CSRD), which would amend the existing reporting requirements of the NFRD (Non-Financial Reporting Directive, 2014)
Aims The proposal
extends the scope to all large companies and all companies listed on regulated markets (except listed micro-enterprises)
requires the audit (assurance) of reported information
introduces more detailed reporting requirements, and...