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)
The Commission’s proposal for a Corporate Sustainability Reporting Directive (CSRD) envisages the adoption of EU sustainability reporting standards. The draft standards would be developed by the European Financial Reporting Advisory Group (EFRAG).
The standards will be tailored to EU policies, while building on and contributing to international standardisation initiatives.
The first set of standards would be adopted by October 2022.
>>> FEB, RÉVISION DE LA DIRECTIVE NFRD : VERS UNE COMPTABILITÉ NON FINANCIÈRE, 28 avril 2021
>>> VBO, HERZIENING VAN DE NFRD-RICHTLIJN : NAAR EEN NIET-FINANCIELE BOEKHOUDING, 28 april 2021
Source : European Commission, 22 April 2021