Indeed, disclosure of non-financial information is vital for managing change towards a sustainable global economy by combining long-term profitability with social justice and environmental …

(referred to as the 'Non-financial Reporting Directive ' – NFRD) set the EU on a clear course towards greater business transparency and accountability on social and environmental issues. …

Publication of the frequently asked questions on the implementation of the EU corporate sustainability reporting rules. The NFRD was transposed by all EU Member states into their …

2021年9月27日 · nfrd要求大型公共利益主体从2018年起编报非财务报告，与年度财务报告一并报送和披露，据以使利益攸关者了解企业的发展情况、经营业绩、财务状况及其经营活动对社会 …

2024年3月8日 · CSRD的前身為非財務報導指令（Non-Financial Reporting Directive； 以下簡稱 NFRD），要求員工數大 於500人的歐盟上市公司或銀行、保險等企業對 ESG資訊進行揭露， …

2024年6月17日 · The Non-Financial Reporting Directive (NFRD) has been a significant step forward for the European Union, laying crucial foundations for transparency in non-financial …

The NFRD, together with the Sustainable Finance Disclosure Regulation (SFDR) and the Taxonomy Regulation, are the central components of the sustainability reporting requirements …

2017年6月26日 · The non-financial reporting Directive (2014/95/EU) requires large public interest entities with over 500 employees (listed companies, banks, and insurance companies) to …

It requires certain large companies to disclose relevant non-financial information to provide investors and other stakeholders with a more complete picture of their development, …

2021年1月28日 · Directive 2014/95/EU on the disclosure of non-financial and diversity information (NFRD) has set the EU on a clear course towards greater business transparency and …