Corporate Sustainability Reporting: A Real Green Deal

The European Union’s Corporate Sustainability Reporting Directive (“CSRD”) is a central piece in the cascade of regulation put in place to operationalise the European Green Deal, articulating with the EU Taxonomy Regulation and setting a new paradigm as regards to reporting obligations applicable to corporations operating in Europe, including foreign companies. The fundamental role of finance as a driver for sustainability is why the EU triggered this procedure by enacting the Sustainable