2021年9月27日 · 2021年4月，欧盟委员会（EC）发布了《公司可持续发展报告指令》（Corporate Sustainability Reporting Directive，简称 CSRD）征求意见稿，拟取代其在2014年10月发布的《非财务报告指令》（Non-Financial Reporting Directive，简称NFRD）。

2024年7月30日 · Key Differences Between NFRD vs CSRD. As you might have realised, the CSRD marks a significant change from existing legislation. Let’s unpack the specific ways that it differs from its predecessor. Scope and Coverage. The Non-Financial Reporting Directive (NFRD) only affects large public-interest companies with over 500 employees.

2023年9月26日 · 近两年欧盟加强对企业esg信息披露的监管，2022年11月通过了《企业可持续发展报告指令》（csrd），生效以后将取代2014年发布的《非财务报告指令》（nfrd），2023年7月又通过了csrd的配套规则《欧洲可持续发展报告标准》（esrs）。

The first companies subject to the Corporate Sustainability Reporting Directive (CSRD) have to apply the new rules for the first time in the 2024 financial year, for reports published in 2025. Companies subject to the CSRD have to report according to European Sustainability Reporting Standards (ESRS).

2024年7月11日 · 企業永續報導指令 (Corporate Sustainability Reporting Directive, CSRD)要求企業揭露永續發展績效相關資訊，說明企業商業模式如何影響環境和社會。 CSRD取代NFRD，進一步將ESG的評估、揭露標準明確化，並且促使企業訂定永續發展績效指標和風險管理政策。 此項指令不僅對歐盟會員國的企業有強制完成目標的約束力，同時規範對象還包含在歐盟擁有母公司或在歐盟內經營的國際企業。 延伸閱讀：永續資訊納入財報！ 認識IFRS永續揭露準則對企業的影 …

On April 20, 2021, the European Commission proposed the Corporate Sustainability Reporting Directive (CSRD) to replace the NFRD. This new directive introduced stricter eligibility criteria and reporting requirements, which we will explore further in this article.

2022年11月28日，欧盟理事会（Council of the EU）正式通过《企业可持续发展报告指令》（Corporate Sustainability Reporting Directive, CSRD），成为欧盟ESG信息披露核心法规，正式取代欧盟于2014年10月发布的《非财务报告指令》（Non-Financial Reporting Directive，NFRD）。

2022年5月24日 · In April 2021, the European Commission proposed a new Corporate Sustainability Reporting Directive (CSRD). The purpose of the CSRD is to revise and strengthen the existing requirements of the Non-Financial Reporting Directive (NFRD), to ensure that companies report reliable and comparable sustainability information that investors and other ...

2023年8月3日 · 2022年11月，欧盟最高决策机构——欧盟理事会 (European Council)通过并签署了《公司可持续发展报告指令》 (Corporate Sustainability Reporting Directive，CSRD)。 该法案于两周前于欧洲议会 (European Parliament)投票通过。 经批准的CSRD取代了2014年发布的《非财务报告指令》 (Non-Financial Reporting Directive，NFRD)。 CSRD授权欧洲财务报告准则咨询组 (EFRAG)以专业咨询机构的身份制定《欧洲可持续发展报告准则》 (ESRS)，并提交欧盟委员 …

Explore the key differences between the Corporate Sustainability Reporting Directive (CSRD) and the Non-Financial Reporting Directive (NFRD) in this insightful analysis. Understand the implications for businesses, reporting requirements, and how these regulations shape corporate transparency and responsibility in sustainability practices.