Law of 2 December 2024 on the publication, by certain companies and groups, of sustainability information and on the assurance of such information, and containing miscellaneous provisions
Belgian transposition of the CSRD. Sustainability information forms part of the (consolidated) management report in ESEF format; the NBB's Central Balance Sheet Office receives the filings and publishes a list of companies in scope. The NBB notes that EU Directive 2026/470 has amended the reporting-wave criteria and is not yet transposed.
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