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CSRD: Analysis of the european regulatory framework
The CSRD is a new directive replacing the Non-Financial Reporting Directive (NFRD), now requiring over 50,000 companies in Europe to prepare extra-financial reporting on their CSR impacts, encompassing environmental, social, and societal aspects, subject to a double materiality analysis.
WeeFin presents a detailed analysis of this directive:
- CSRD objectives and scope
- NFRS vs CSRD: what's new?
- What data should be reported?
- And what about financial companies?
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