EU’s Corporate Sustainability Reporting Directive (CSRD)([ Ссылка ]), in effect since January 5, 2023, mandates EU businesses, including qualifying EU subsidiaries of non-EU companies, to report comprehensively on the environmental and social impact of their activities and the business impact of their ESG efforts. This regulatory framework, introduced as part of the European Commission’s Sustainable Finance Package, aims to provide transparency that aids investors, analysts, consumers, and other stakeholders in evaluating EU companies' sustainability performance and related business impacts and risks. Let's delve deeper into the CSRD, its reporting requirements, and the transformative impact it carries.

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