The EU's Corporate Sustainability Reporting Directive (CSRD), introduced in 2022 as part of the European Green Deal, aims to increase corporate transparency by requiring companies to report on their social and environmental impacts.

While the CSRD primarily targets companies, some universities may choose to adopt the framework voluntarily to report on their societal and environmental impact. In some cases, reporting may also be mandatory, particularly for for-profit universities and university-owned companies.

This factsheet outlines the key elements of the CSRD and explores its relevance for universities. It also intends to raise awareness about the potential opportunities the directive presents for the higher education sector.

What does the Corporate Sustainability Reporting Directive mean for universities?

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