The EU’s Corporate Sustainability Reporting Directive explained
IBM Business Partners
APRIL 21, 2023
CSRD values sustainability metrics alongside environmental performance, paying particular attention to the “S” in ESG, such as employee health, human rights, bribery, anti-corruption and diversity. NFRD vs. CSRD: Key differences explained The EU CSRD builds on the existing NFRD to make reporting more thorough and relevant.
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