Malgré les reculs, la CSRD a durablement transformé les pratiques RSE, en les plaçant à un niveau stratégique.
Navigating the ever-growing number of sustainability reporting standards and frameworks is a big time sink for many ESG ...
An analysis of first-year CSRD and ESRS disclosures shows how mandatory sustainability reporting has improved transparency but diluted strategic insight, based on evidence from energy and utilities ...
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