“Lex - 32022L2464 - En - EUR-Lex.”Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 Amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as Regards Corporate Sustainability R...
Source: Original directive: https://eur-lex.europa.eu/eli/dir/2013/34/oj; amendment: https://eur-lex.europa.eu/eli/dir_del/2023/2775/oj Table 2 summarizes the key parameters for evaluating how a company might be scoped into CSRD reporting requirements and identifies associated reporting dates...
企業サステナビリティ報告に関する指令(Corporate Sustainability Reporting Directive、以下CSRD)に基づき、非上場のEU域内の大規模会社は25年度(25年12月期、26年3月期)を適用初年度としてサステナビリティ報告及び第三者保証が義務化されます。
EurLex-2 1. the adoption of basic texts by theCSRD; 1. Přijetí základních textůCSRD; EurLex-2 - the adoption of basic texts by theCSRD; - Přijetí základních textůCSRD; EurLex-2 Finally, the EU noted the commitment made by members of the Supreme Council for the Restor...