Article
Financial Statements And Corporate Sustainability Reporting (CSRD)
Albania has introduced comprehensive new sustainability reporting requirements aligned with the EU's Corporate Sustainability Reporting Directive (CSRD), establishing detailed thresholds and obligations for large undertakings and groups. The new framework mandates extensive disclosures on business models, climate targets, governance, due diligence, and value-chain information, with special provisions for subsidiaries and branches of foreign companies. These requirements will become mandatory for reporting p
Karanovic & Partners o.a.d.