Events listed in Non-Financial Reporting Directive (NFRD)
Delibera n. 22802, determinazione per le dichiarazioni non finanziarie pubblicate ...
ID 24855
With resolution no. 22802 of 6 September 2023, the Consob has established criteria for evaluating non-financial information (NFI) to identify the group of entities whose 2023 non-financial statements will be subject to scrutiny. Article 6 of the [Consob Regulation n. 20267 of 18 january 2018](https://www.consob.it/documents/1912911/1950567/reg_consob_2018_20267.pdf/cfcd43c4-f591-d6d2-7ed7-083a83a74eee) on the Disclosure of Non-Financial Information defines parameters indicati ...
[ESMA32-63-1385 ] 2022 Corporate Reporting Enforcement and Regulatory Activities ...
ID 22553
The European Securities and Markets Authority (ESMA) has released its 2022 Corporate Reporting Enforcement and Regulatory Activities Report, which provides an overview of activities carried out by ESMA and enforcers on financial and non-financial information and European Single Electronic Format (ESEF) reporting. Enforcers undertook 640 examinations of financial statements drawn up in accordance with IFRS, and took enforcement actions against 225 issuers to address ...
La nouvelle directive CSRD sur le reporting de durabilité des sociétés
ID 21489
On 17 January 2023, the Autorité des marchés financier (AMF) issued a press release about the publication on 17 January 2023 of the new Corporate Sustainability Reporting Directive (CSRD), and informs about the first set of drafts of the European sustainability reporting standards (ESRS) published on 23 November 2022. Indeed, the current Non-Financial Reporting Directive (NFRD) will soon be **replaced by the new and ...