Article
Sustainability reporting standards
Beginning next year, certain companies will be required to disclose non-financial reporting under the European CSRD. Additionally, the IFRS Foundation has published its own standards for reporting non-financial information. How do these two sets of standards differ, and which entities are affected?
Beginning next year, certain companies will be required to disclose non-financial reporting under the European CSRD. Additionally, the IFRS Foundation has published its own standards for reporting non-financial information. How do these two sets of standards differ, and which entities are affected?