Corporate Sustainability Reporting Directive (CSRD) A guide for reporting on sustainability in the EU market

This article explores important concepts for understanding how companies will report on sustainability in the EU market under the CSRD. The first part of the article discusses sustainability and its connection to the Sustainable Development Goals (SDGs) and business, introducing the concept of the triple bottom line. It also presents a roadmap for sustainability, using the SDG Compass as a practical tool to emphasize the importance of reporting and communication in aligning business operations with sustainability.

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Publication Details

Journal
Revista Centroamericana de Administración Pública
Published
2025-02-27
DOI
https://doi.org/10.35485/rcap87_9
Primary Topic
European and International Law Studies
Type
article
Field-Weighted Citation Impact
0.00
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article

Corporate Sustainability Reporting Directive (CSRD) A guide for reporting on sustainability in the EU market

Ernani Contipelli
Revista Centroamericana de Administración Pública
European and International Law Studies
article

Corporate Sustainability Reporting Directive (CSRD) A guide for reporting on sustainability in the EU market

Ernani Contipelli
article en

Abstract

This article explores important concepts for understanding how companies will report on sustainability in the EU market under the CSRD. The first part of the article discusses sustainability and its connection to the Sustainable Development Goals (SDGs) and business, introducing the concept of the triple bottom line. It also presents a roadmap for sustainability, using the SDG Compass as a practical tool to emphasize the importance of reporting and communication in aligning business operations with sustainability.

Revista Centroamericana de Administración Pública(87)
Leiden University (NL), University of Applied Sciences Leiden (NL)
Openalex Percentile: Top 96%
European and International Law Studies
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