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Sustainability Reporting Directive
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Sustainability Reporting Directive
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The Corporate Sustainability Reporting DirectiveElene Aerts
Belgian, Free University of Brussels
Academic year 2022-2023
Course: Commercial Law 2: Public Companies and
Financial Institutions
Professor: Mr. Bianchini
0022003221
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, Introduction
Corporate sustainability disclosure has become an increasingly important topic in
recent years, as companies are more and more expected to take responsibility for their
impact on the environment and society. In response to this, the European Union (EU)
introduced the Corporate Sustainability Reporting Directive (CSRD). The directive
requires certain large companies to disclose non-financial information related to their
environmental, social, and governance (ESG) performance.
The CSRD aims to increase transparency and accountability, and provide stakeholders
with better information about companies' sustainability practices. However, the
directive has been subject to some criticism, with concerns raised about its scope,
comparability, and the potential burden it places on companies.
This paper will explore the background for the CSRD, its scope, as well as its impact on
companies. The paper will also examine the criticisms and challenges associated with
the directive and explore possible solutions to address them. Ultimately, this paper
aims to make a comparative analysis with other sustainability reporting standards, like
the Global Reporting Initiative and the Sustainability Accounting Standards Board
standards.
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