Prepare for CSRD Reporting Requirements 2025. Learn what your business must do to comply with new EU ESG disclosure rules.

NFRD: the CSRD's predecessor . First introduced in 2014 and revised in 2017, the Non-Financial Reporting Directive (NFRD) aims to increase the transparency and accountability of corporates on non- ...

In short, the CSRD is a piece of EU legislation that establishes environmental, social and governance (ESG) reporting requirements for organizations. The aim is to expand upon and replace the ...

This development comes a month after the European Parliament announced their adoption of the CSRD, which builds on the EU’s pre-existing Non-Financial Reporting Directive (NFRD), extending the ...

With the CSRD taking effect in 2024 and with the first reported disclosures awaited in 2025, European corporates reporting under the NFRD now have a basis to gather, analyse and report their ...

CSRD mitigates the shortcomings of the existing standards, such as the Non-Financial Reporting Directive (NFRD), by expanding the scope to include more companies, improving the covered reporting ...

For companies already subject to the existing NFRD, the CSRD will apply to reporting in 2025 for the financial year commencing January 2024. In short, the directive will apply from 1 January 2024.

Hence, the shift in focus from ‘Non-Financial’ Reporting Directive (NFRD) to the ‘Corporate Sustainability’ Reporting Directive (CSRD). How can Nasdaq help my business meet the new requirements? To ...

While the NFRD applied to large public interest entities having more than 500 employees, the CSRD widens the scope to affect 49,000 companies across the EU directly, as well as several thousands ...