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Dictionary by pitch.dog
Sustainability standards & frameworks · Core

CSRD

Also called: Corporate Sustainability Reporting Directive

ELI5

The European Union Corporate Sustainability Reporting Directive.

Used in conversation

“The number is useful only if everyone calculates CSRD the same way.”

Pitch context

You will see “CSRD” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches sustainability standards & frameworks.

Why it matters: In sustainability standards & frameworks, a loose definition can change rights, obligations, approval, disclosure or enforceability.

Caution

Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.

When the words have to travel

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Sources & evidence · 3

Direct term-level sources and supporting source families.