The Corporate Sustainability Reporting Directive mandates that companies provide detailed disclosures across a broad spectrum of sustainability topics. These mandatory reporting areas encompass environmental protection, social responsibility and the treatment of employees, respect for human rights, and measures to combat anti-corruption and bribery.1 In the realm of environmental protection, companies are required to disclose specific initiatives aimed at minimizing their environmental footprint, including strategies for conserving resources and preventing pollution.2 Social responsibility reporting extends to a wide array of aspects, from ensuring employee health and safety and providing comprehensive benefits to fostering a positive company culture, ensuring fair wages, upholding labor rights, and addressing working conditions throughout the supply chain.1 Regarding governance, companies must report on their strategies to prevent corruption and bribery, detailing their corporate governance measures and ethics training programs, as well as providing a breakdown of the diversity of their board members, considering factors such as age, gender, and educational and professional backgrounds.1 Furthermore, a significant new requirement under the CSRD is that businesses must report on how sustainability-related risks might potentially impact their financial performance.2 The comprehensive nature of these mandatory reporting areas underscores the necessity for a thorough educational approach that not only covers environmental aspects but also delves into the complexities of social and governance reporting under the CSRD. Professionals will need a strong understanding of each of these dimensions to ensure their organizations can meet the directive’s requirements effectively.

A central element of the Corporate Sustainability Reporting Directive is the requirement for companies to prepare their sustainability reports in accordance with the European Sustainability Reporting Standards (ESRS). These standards have been