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The Non-Financial Reporting Directive (NFRD)
The NFRD is an obligatory reporting framework enacted by the European Parliament that applies to certain companies with operations taking place in the European Union. The NFRD was enacted in 2016 and replaced in 2024 by the Corporate Sustainability Reporting Directive (CSRD).
"In 2025, companies previously reporting under the NFRD framework will need to submit their first CSRD report for their 2024 data."
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