The Corporate Sustainability Reporting Directive (CSRD) is the new European regulation that will change how companies report their sustainability impact, replacing the current Non-Financial Reporting Directive (NFRD). With the CSRD, the European Union aims to raise standards of transparency and accountability, requiring companies to conduct a detailed analysis of their environmental, social, and governance (ESG)…

Starting in 2024, small and medium-sized enterprises in Spain with more than 200 employees must present a Non-Financial Reporting Directive (NFRD). This new requirement has raised questions for many companies that must now tackle the challenge of documenting their sustainability in a concrete and verifiable way. In this article, we break down what the NFRD…