What is sustainability reporting and CSRD? Sustainability reporting is the structured public disclosure of a company’s environmental, social, and governance impacts. The CSRD (Corporate Sustainability Reporting Directive) is the EU directive that regulates this reporting.
Why does it matter?
Compliance with the CSRD affects access to financing, supply chain expectations, and investor confidence. Companies that report transparently gain a competitive edge in procurement and capital markets.
Key regulations and standards
- Directive (EU) 2022/2464 (CSRD)
- European Sustainability Reporting Standards (ESRS)
- Commission Delegated Regulation (EU) 2023/2772