CSRD – Corporate Sustainability Reporting Directive is a mandatory framework for making company sustainability reporting more common and standardized in the European Union. It is an update and replacement for the 2018 Non-Financial Reporting Directive. The first set of CSRD standards will go into effect throughout the European Union in 2023.
This Brief contains straightforward information to equip MBA students and practitioners with the answers to basic questions about CSRD: Who does the standard apply to? What does it take to meet the standard? What are current gaps to implementation? How does it strengthen sustainable impact?
View all ESG Standard Briefs here.
Dan Gadigian, Cathy Clark, Carrie Gonnella
November 2022