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Non-Financial Reporting Directive

In: EU Banking and Financial Regulation

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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.

Suggested Citation

  • ., 2024. "Non-Financial Reporting Directive," Chapters, in: EU Banking and Financial Regulation, chapter 71, pages 643-647, Edward Elgar Publishing.
  • Handle: RePEc:elg:eechap:21982_71
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    File URL: https://www.elgaronline.com/doi/10.4337/9781035301959.00095
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    Law - Academic; Law - Professional;

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