alleryStart learning →Which EU directive replaced the NFRD?
AStatutory Audit Reform Directive
BShareholder Rights Update Directive
CCapital Markets Disclosure Directive
DCorporate Sustainability Reporting Directive
Answer & Solution
Correct answer: D. Corporate Sustainability Reporting Directive
The CSRD, Directive (EU) 2022/2464, replaced the NFRD and widened the set of companies that must report.
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