CSRD stands for Corporate Social Responsibility Directive.

This EU directive is part of the Digital Economy Act and requires large companies, such as those on YouTube, to report on their social and environmental impact. To help with these sustainability efforts, the directive encourages companies to take a long-term view of their operations and to make sure they are taking the necessary steps to ensure their sustainability. This could include things like reducing the carbon footprint, managing waste responsibly, and implementing measures such as renewable energy projects.

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