Corporate Sustainability Reporting Directive: beyond the reporting obligations
One of the primary benefits of CSRD is that it is expected to enhance the corporate governance practices of companies. Photo: Shutterstock
Corporate Sustainability Reporting Directive (CSRD) is an EU initiative aimed at enhancing transparency and comparability of sustainability information of companies that operate within the EU. This initiative intends to build on the previous EU Non-Financial Reporting Directive (NFRD) and expand its scope and coverage.Although CSRD primarily focuses on enhancing the quality and quantity of sustainability...