La Direttiva CSRD (Corporate Sustainability Reporting Directive) e i nuovi standard EFRAG
Abstract
The article explores the Corporate Sustainability Reporting Directive which will replace the Non-Financial Reporting Directive (NFRD – Directive 2014/95/EU), which, as known, regulates non-financial reporting and has found its implementation in Italy with Legislative Decree 254/2016. In particular, have been analysed the changes that will come with the NFRD, including compliance with the non-financial reporting standards set by EFRAG.
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