Which companies must adapt?
New sustainability reporting requirements will progressively involve:
from January 1st
2024
le large enterprises already subject to Directive 2014/95 (NFRD) on non-financial reporting
from January 1st
2025
le remaining large enterprises currently not affected by non-financial reporting
from January 1st
2026
le SMEs and other listed companies on EU regulated markets, except micro-enterprises quoted
from January 1st
2028
le non-EU companies listed on EU regulated markets
from January 1st
2028
and EU subsidiaries of non-EU companies