The Corporate Sustainability Reporting Directive (CSRD) aims to enhance sustainability disclosure requirements, beginning with large companies in the European Union (EU) market. It introduces more extensive and ambitious reporting requirements compared to its predecessor, the Non-Financial Reporting Directive (NFRD).  CSRD differs from the Global Reporting Initiative (GRI) in its approach, instead emphasizing transparency in policies, procedures, and measures. This shift ensures organizations demonstrate real actions rather ...