Objectives On completion of this tutorial, you will be able to:

• Identify the background and rationale for the CSRD
• Recognize its scope, objectives, and the principles on which it is based
• Identify the disclosure requirements specified in the European Sustainability Reporting Standards (ESRS)

Tutorial Overview Since the Nonfinancial Reporting Directive (NFRD) of 2013, the EU has led the world in its promotion of legislation supporting sustainability and its reporting. The CSRD is just one of the latest in a line of EU sustainability-related initiatives. This tutorial examines the background and rationale for the CSRD, its scope and objectives, and the principles on which it is based. Prerequisite Knowledge Sustainability Reporting Tutorial Level: Introductory Tutorial Duration: 65 minutes