The Corporate Sustainability Reporting Directive (CSRD) is a European Union regulation that mandates detailed sustainability reporting for a wide range of companies. It aims to standardize how businesses disclose their environmental impact, social responsibility, and governance practices to ensure transparency and accountability. By requiring audited reports on carbon emissions and climate risks, the CSRD pushes companies to move beyond vague ESG claims toward concrete, verifiable data. This shift helps investors and regulators track real progress toward decarbonization goals across the EU market.
