«The European Union’s Non-Financial Reporting Directive (NFRD) came into effect in 2014, marking a significant milestone on the path to standardizing sustainability-related disclosure. The EU has since updated this regulation with the Corporate Sustainability Reporting Directive (CSRD), which came into force in January of 2023. The CSRD expands the scope of the NFRD and builds upon its requirements; it acts as the overarching legal directive while utilizing the European Sustainability Reporting Standards (ESRS) as a framework by which companies disclose relevant data. Its objective is to provide companies with precise guidelines on reporting requirements to ensure that the disclosed information is trustworthy, comparable, and relevant». Saiba mais.
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