EU NFRD vs CSRD Infographic

Resource ESG Regulations

Enacted in 2018, the Non-Financial Reporting Directive (NFRD) is a regulation in the European Union which requires certain large companies to disclose information about their ESG impacts. In November 2022, the European Parliament and Council approved an agreement to expand and replace the NFRD with the Corporate Sustainability Reporting Directive (CSRD).


The NFRD and CSRD are part of the European Green Deal and EU Action Plan for Financing Sustainable Growth. They aim to improve corporate transparency and accountability around ESG impacts and risks to promote sustainable economic growth and investment in the EU.


This infographic illustrates key differences between the NFRD and CSRD regulations including:

  • How many companies are affected?
  • Which companies are impacted?
  • When will it apply?
  • What must be disclosed?

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