Non-financial Reporting Directive - European Parliament

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19The German Sustainability Code (DNK) is an example of a national non- financial reporting standard. It should be noted in this context that the Commission, in July 2020, mandated the . European Financial Reporting Advisory Group (EFRAG) to develop . recommendations for a potential future European non-financial reporting standard. 20

  Standards, Reporting, Financial, Financial reporting, Non financial reporting, Non financial reporting standard