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.
Chiudi [X]
Acquista l'articolo
Inserisci i tuoi dati affinché un funzionario di Giuffrè possa contattarti per perfezionare i termini dell’acquisto
