Since 2015, the United Nations Sustainable Development Goals (SDGs) have been a global reference for aligning corporate strategies with social, environmental, and economic priorities. However, for years, their implementation within companies remained largely voluntary and was often linked to generic, hard-to-measure commitments. With the entry into force of the CSRD (Corporate Sustainability Reporting Directive) and
SDGs, CSRD and CSDDD are transforming sustainability reporting