Corporate Sustainability Reporting Directive (CSRD) A guide for reporting on sustainability in the EU market

Resumen

This article explores important concepts for understanding how companies will report on sustainability in the EU market under the CSRD. The first part of the article discusses sustainability and its connection to the Sustainable Development Goals (SDGs) and business, introducing the concept of the triple bottom line. It also presents a roadmap for sustainability, using the SDG Compass as a practical tool to emphasize the importance of reporting and communication in aligning business operations with sustainability.