CSRD Methodology Description
The Corporate Sustainability Reporting Directive (CSRD) is an ambitious legislative measure introduced by the European Union to strengthen non-financial reporting requirements. The directive mandates a broad range of companies to annually disclose detailed information about their environmental and social impacts. The CSRD is designed to provide stakeholders, including investors and the public, with a clear view of a company’s impact on both the environment and society, as well as the impact of environmental and social issues on the company’s financial performance.