New European sustainability reporting standards (ESRS) and comparison with IFRSPositivéco2023-04-19T15:26:27+02:00
Companies subject to the NFRD must implement the CSRD as of 2025 for the fiscal year 2024. The CSRD expands the scope and requirements of the NFRD. Affected companies will soon be required to provide enhanced and audited non-financial reports that comply with the principle of double materiality. [...]
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