This book proceeding explores the main business and organizational implications of the reporting and sustainability performance in view of the new Corporate Sustainability Reporting Directive (CSRD). While reporting primarily concerns the periodic disclosure of detailed information, the CSRD’s broad requirements have clear implications for both measurement — through its emphasis on targets and indicators — and management — through its references to policies, strategy, governance and technology (e.g., artificial intelligence). These changes foster resilience and organizational behaviours that deserve investigation.
