Implementing the Corporate Sustainability Reporting Directive: Challenges, Opportunities, and Emerging Practices
Journal: Accounting in Europe
The Corporate Sustainability Reporting Directive (CSRD), originally adopted by the European Union in 2022, marked a landmark shift in corporate sustainability disclosure regulation. The intended developments regarding the scope of companies affected, the reference to the future European Sustainability Reporting Standards (ESRS) covering environmental, social and governance (ESG) topics, or the adoption of third-part…