Non-Financial-Reporting

The CSRD: a New Path to Standardisation of the EU’s Non-Financial Reporting?

After the European Parliament’s 2018 call to action to further develop the scope of the existing Non-Financial Reporting Directive (NFRD), the European Commission has now (on 21 April 2021) proposed a revision of the NFRD framework in form of the Corporate Sustainability Reporting Directive (CSRD). Not only will the CSRD build up on the requirements…