Resumen ejecutivo: Una instantánea de los CSRD

Puntos clave

The Corporate Sustainability Reporting Directive (CSRD) represents a significant milestone—by embedding sustainability and assurance within the annual reporting process, it aims to bring greater accountability to ESG reporting. For the organisations that need to comply with the mandate, there are some substantial knock-on effects that could lead to reform of long-held reporting practices. 

This guide distills key information about the mandate and how it will impact your organisation. Read to learn about: 

• Who needs to comply with the CSRD
• The 12 ESRS standards—and key information about the ESRS
• Assurance timelines
• Implementation timelines
• Key highlights of the CSRD
• Next steps to prepare