Non-Financial Reporting Directive

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Chapter 71 in EU Banking and Financial Regulation, 2024, pp 643-647 from Edward Elgar Publishing

Abstract: The Non-Financial Reporting Directive (NFRD) seeks to increase the relevance, consistency and comparability of information disclosed by public interest entities about their social and environmental impact. To this end, public interest entities covered by the NFRD are required to publish non-financial information. The rules introduced by the NFRD remain in force until 31 December 2023; as of 1 January 2024, companies will have to apply the new rules of the CSRD.

Keywords: Law - Academic; Law - Professional (search for similar items in EconPapers)
Date: 2024
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Citations: View citations in EconPapers (1)

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