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From 1 January 2024 for full year (FY) 2024 with reports due in 2025: Any EU-incorporated company already subject to the NFRD. From 1 January 2025 for FY 2025 with reports due in 2026: ...
On April 21, 2021, the European Commission adopted a proposal for the Corporate Sustainability Reporting Directive ( “CSRD”). At the core of this proposal is a revision of the Non-Financial ...
The NFRD applies only to so-called “public-interest entities”, such as listed companies, banks, or insurance companies, with more than 500 employees. As a result, the companies needing to report on ...
Large companies are defined as having a net turnover of more than €40 million, or a balance sheet total of more than €20 million. The number of companies under NFRD has now been expanded from ...
The three key EU regulations on sustainability disclosure, the EU Taxonomy, the Sustainable Finance Disclosure Regulation and the Non-Financial Reporting Directive, are all relevant for ...
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