EU sustainability reporting requirements under the Non-Financial Reporting Directive: financial years preceding 1 January 2024 | Practical Law

EU sustainability reporting requirements under the Non-Financial Reporting Directive: financial years preceding 1 January 2024 | Practical Law

This note explains the key requirements for non-financial sustainability disclosures under the Non-Financial Reporting Directive 2014 (2014/95/EU) for financial years preceding 1 January 2024.

EU sustainability reporting requirements under the Non-Financial Reporting Directive: financial years preceding 1 January 2024

MaintainedEuropean Union
This note explains the key requirements for non-financial sustainability disclosures under the Non-Financial Reporting Directive 2014 (2014/95/EU) for financial years preceding 1 January 2024.