What EU NFRD - Non-Financial Reporting Directive 2014/95/EU requires
Directive 2014/95/EU (NFRD) required large public-interest entities (PIEs) with >500 employees to publish non-financial statements covering environmental matters, social/employee matters, anti-corruption/bribery, human rights, and diversity policy - applicable from financial year 2017. NFRD was substantially repealed and replaced by the Corporate Sustainability Reporting Directive (CSRD) 2022/2464 from financial year 2024 onwards.
Pillar: Sustainability & ESG · Authority: European Parliament and Council of the European Union · Version: 1.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32014L0095
SHA-256 integrity: b4a4183f5340e052af46c1ae6db07db4619c1d3e8d1fd21ce35ee7e6ab029487
Primary Citations — 5 traced to source
- Article 1 (amending Article 19a) — Article 1 (amending Article 19a)
- Article 1 (amending Article 19a(1)) — Article 1 (amending Article 19a(1))
+ 3 more citations (full bibliography, deterministic workflow, actionable schema and crosswalks) included in the vault unlock — $0.01 via Skyfire / L402 / Direct Base USDC.
Access
- Discovery (free): /api/v1/nodes/eu-nfrd-non-financial-reporting-directive-2014-95.json — 6-field metadata
- Vault (full node): /api/v1/vault/nodes/eu-nfrd-non-financial-reporting-directive-2014-95.json — full 13-key payload, $0.01 USDC (L402/Skyfire/Direct Base)
- Canonical URL: https://bidda.com/intelligence/eu-nfrd-non-financial-reporting-directive-2014-95
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