1. What is the CSRD? The Corporate Sustainability Reporting Directive (CSRD) is a landmark piece of European Union legislation that fundamentally changes how companies report on sustainability. It replaces the older Non-Financial Reporting Directive (NFRD) , significantly expanding the scope, detail, and rigor of reporting requirements. Its primary goal is to put sustainability reporting on par with financial reporting , ensuring investors and stakeholders have access to co

Governance matters in ESG because it’s the “operating system” that makes the E and the S real . Good governance ensures that sustainability is not a slogan but a set of decisions, controls, incentives, and accountability mechanisms that actually influence behaviour. Governance turns intent into action. Environmental and social commitments mean nothing without decision‑rights, data controls, and consequences. Governance allocates accountability. Someone must own the risk,