emw magazine from 05.10.2023
It came into force on January 5, 2023: the Corporate Sustainability Reporting Directive (CSRD). The EU directive tightens the requirements for non-financial reporting. In the medium term, this will oblige significantly more companies to prepare sustainability reports. This poses enormous challenges for small and medium-sized companies in particular. In this article, Dr. Tim Walleyo, Managing Director of PTA IT-Beratung, explains what professional sustainability management is all about, what criteria companies need to meet and what company managers need to take into account.
