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

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 ...

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 ...

Recent changes to the CSRD requirements have reduced the coverage of the regulation. Now, only large companies—those with 1,000 or more employees and either a turnover exceeding EUR 50 million ...

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 ...

On 10 November 2022, the European Parliament voted overwhelmingly to pass the Corporate Sustainability Reporting Directive (CSRD)-a major ESG regulation that brings together financial data, ESG ...

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 ...