Regelgeving
CSRD (Corporate Sustainability Reporting Directive)
An EU directive requiring undertakings with more than 1,000 employees and more than EUR 450 million in net turnover to report on sustainability, with limited assurance from an external assurance provider. Replaces the NFRD.
Source: Richtlijn (EU) 2022/2464, gewijzigd door Richtlijn (EU) 2026/470
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