Are firms ready for the Corporate Sustainability Reporting Directive (CSRD)?
The CSRD comes with a lot of changes for German firms in sustainability reporting. Prof. Urska Kosi and co-author Paula Relard, who is a graduate of the TAF Master Study Program and currently works at PwC Deutschland, analyze how these changes impact firms' sustainability reporting practices. Their findings suggest that firms, which are already mandatory reporters, start implementing the new requirements even before the first reports are published in 2025. Their paper is published in the Sustainability Nexus Forum and you can access it here.
