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What is the CSRD?

  • Management Dictionary
  • Accounting and editing, Management Control

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The CSRD (Corporate Sustainability Reporting Directive) is a European directive that requires large companies and certain SMEs to disclose information on their environmental, social, and governance (ESG) practices. It aims to enhance the transparency and reliability of sustainability reporting and enable better comparability across organizations. The directive introduces the European Sustainability Reporting Standards (ESRS) and requires the verification of reports by an independent third-party body. A “double materiality” approach is also required, asking companies to assess both the impact of sustainability on their business and the impact of their activities on society and the environment.

Mots clés
  • CSRD, Double materiality, DPEF, ESG, ESRS Standards, impact, NFRD, Non-financial reporting, Sustainability, transparency

Auteur.e(s)

BOLLINGER Sophie
Maitre de conférences
Faculté des Sciences Economiques et de Gestion Strasbourg

Institution(s)

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What is the income statement ?

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BOLLINGER Sophie - Faculté des Sciences Economiques et de Gestion Strasbourg |
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03:19

What is the SDGs ?

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BOLLINGER Sophie - Faculté des Sciences Economiques et de Gestion Strasbourg |
  • Management Dictionary
  • Sustainable Development and CSR
02:59

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BOLLINGER Sophie - Faculté des Sciences Economiques et de Gestion Strasbourg |
  • Management Dictionary
  • Accounting and editing, Management Control
02:43

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BOLLINGER Sophie - Faculté des Sciences Economiques et de Gestion Strasbourg |
  • Management Dictionary
  • Accounting and editing, Management Control

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