Guide to the CSRD Corporate Sustainability Reporting Directive


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Guide to the CSRD Corporate Sustainability Reporting Directive

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Integrating biodiversity into a business context

With the beginning of 2024, the Corporate Sustainability Reporting Directive (CSRD) comes into force, a European regulation that establishes environmental, social and governance (ESG) reporting requirements for companies. This regulation aims to significantly expand the scope of the Non-Financial Reporting Directive (NFRD), both in terms of who must report and what it must report.

In this context, each company needs to establish a strategy as adapted as possible to its level of reporting and data management maturity, in order to make an efficient transition to the preparation of the report according to the CSRD. To do this, it is necessary as a starting point to understand the requirements of the Directive and the ESRS, identify the gaps, and determine what the organization must do to cover and comply with them in the most efficient and effective way.

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