A new publication, “CSRD Essentials,” simplifies the implementation of the Corporate Sustainability Reporting Directive (CSRD), which the EU adopted in December 2022. This practical resource, created by GRI, Pascal Durand (MEP and CSRD Rapporteur), and the Lefebvre-Sarrut Group, provides accessible explanations of the Directive’s key themes through 11 core briefings.

The CSRD mandates over 42,500 EU-based companies and several thousand businesses outside the EU to report on the impact of sustainability issues on corporate performance and their activities’ effects on society and the environment, leading to increased sustainability reporting requirements and data collection.