The CSRD (Corporate Sustainability Reporting Directive) is a transformative European Union regulation that mandates comprehensive, third-party assured sustainability reporting for both EU and non-EU companies with significant European operations.

By codifying the principle of Double Materiality, it elevates ESG disclosure to the same legal standing as traditional financial reporting, ensuring that sustainability data is comparable, reliable, and digitized.

Adhering to CSRD is an institutional necessity to maintain market access in Europe, mitigate litigation risks, and demonstrate the organizational resilience required to thrive in a highly regulated global economy.