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CSRD – general outline of new requirements in the area of governance

The Corporate Sustainability Reporting Directive (CSRD) took effect on 5 January 2023. This directive amends the Non-Financial Reporting Directive of 2014 (NFRD) and introduces more detailed requirements for non-financial reporting in the area of ESG. Companies subject to the CSRD will be required to report in accordance with the European Sustainability Reporting Standards (ESRS). The […]

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