ISRB 2022/03 - EU Sustainability Reporting - Comparison of Draft CSRD to NFRD Requirements (as of April 2022)

The European Commission's proposed Corporate Sustainability Reporting Directive (CSRD) would significantly expand the scope of sustainability reporting in the EU. BDO's ISR Bulletin summarises the key differences in the proposals as set out by differing bodies of EU government, as well as differences in comparison to the current NFRD framework.