- Investimento responsabile
- Private Capital
- Posted on
On June 21, Members of the European Parliament and EU governments struck a provisional agreement on new reporting rules for large companies. The application of the CSRD will take place in three stages:
- 01 January 2024 for companies already subject to the non-financial reporting directive;
- 01 January 2025 for companies that are not presently subject to the nonfinancial reporting directive;
- 01 January 2026 for listed SMEs, small and non-complex credit institutions and captive insurance undertakings.