A framework focused on classifying economic activities of a corporate to determine their environmental sustainability, enabling businesses and investors to align with the EU's green objectives and report their impacts with transparency.
 

The framework's key objectives are to:

• Ensure data Transparency and Comparability,

• Encourage sustainable investment by obtaining more attractive interest rates from banks, 

• Facilitate the EU’s transition towards climate neutrality goals.

The CSRD is a European directive designed to improve transparency and accountability in corporate sustainability practices. It establishes clear and uniform guidelines for companies to disclose their environmental, social, and governance (ESG) impacts, risks, and strategies.

Built on the Non-Financial Reporting Directive (NFRD), the CSRD significantly expands its scope by covering a wider range of corporations, by implementing comprehensive reporting standards aligned with the EU's Green Deal, as well as by requiring external verification of sustainability disclosures.

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The directive’s key objectives are to:

• Encourage companies to embed sustainability into their strategic decision-making,

• Provide stakeholders (including investors, consumers, and regulators) with consistent and reliable sustainability data,

• Facilitate the EU's transition to a sustainable, resilient and inclusive economy.