Non-Financial Reporting Directive (NFRD)
Directive 2014/95/EU mandates large public-interest entities in the EU to report on non-financial information, including environmental, social, employee, human rights, and anti-corruption matters, enhancing corporate transparency and accountability.
What You Need to Know
Date of Adoption
22-Oct-14
The NFRD amended the Accounting Directive (Directive 2013/34/EU) by adding Articles 19a and 29a on non-financial reporting. The CSRD (Directive (EU) 2022/2464) later repealed those articles and replaced them with a broader sustainability reporting regime.
More about this regulations
Issued by
European Union
Isadora Costa
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