Trends Report

Navigate The Requirements Of The CSRD

What It Takes To Comply With The EU Corporate Sustainability Reporting Directive

October 11th, 2023
Aurelie L'Hostis, Principal Analyst
Aurelie L'Hostis Principal Analyst
Raluca Alexandru, Analyst
Raluca Alexandru Analyst
With contributors:
Oliwia Berdak , Amy DeMartine , Alla Valente , Merve Kandemir , Hannah Bradbury , Christine Turley

Summary

The EU’s Corporate Sustainability Reporting Directive (CSRD) requires all large companies and listed small and medium-sized enterprises to disclose information on the risks and opportunities arising from social and environmental issues and the impact of their activities on people and the environment. It aims to help a variety of stakeholders evaluate corporate sustainability risks, direct capital flow toward sustainable activities, and change business conduct. This report helps executives across functions understand the CSRD’s business impact, guide compliance efforts, and explore resultant opportunities. The CSRD is the most far-reaching ESG reporting regime globally and is a blueprint for other initiatives.

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