EU Directive on Corporate Governance (Non-Financial Reporting, 2013) – 2022 Compliance Update
The EU’s Non-Financial Reporting Directive (NFRD), in force since 2013, has been something of a slow-burn regulatory force. For much of its early existence, companies affected by itâ€â€large public-interest entities mainlyâ€â€treated the obligation as a disclosure exercise that could be satisfied by assembling environmental, social, and governance (ESG) information in a fairly general way. There […]