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Rules on non-financial reporting to apply to listed SMEs

Transparency obligations under the SFDR and Taxonomy Regulation lead the European Commission to apply the NFRD to all SMEs listed on “regulated markets”, regardless of their size; entry into force is expected for 2026.

Source: Norme&Tributi Plus [link]

Attachments
Norme&Tributi Plus 5.05.2021105.54 KB