Evolution of Sustainable Reporting: Impacts and Prospects of CSRD Regulation.

This ongoing study aims to analyze the impact of the Corporate Sustainability Reporting Directive (CSRD) and, consequently, ESRS (European Sustainability Reporting Standard) on the evolution of corporate non-financial reporting in Europe. Following a detailed introduction to the regulatory and corporate context in which the CSRD operates, the research method adopted is multidisciplinary and critical, combining a systematic literature review, an analysis of corporate implementation processes, and an exploration of the impact on the financial market. Preliminary results indicate that the CSRD is significantly influencing the reporting practices of European companies, fostering greater transparency and corporate accountability. However, challenges related to the complexity of the new regulatory provisions and the quality of reporting data also emerge. Research limitations arise due to the recent implementation of the CSRD, necessitating further studies to comprehensively evaluate its long-term impact. The implications of this study pertain to the promotion of corporate sustainability and corporate governance, while innovations and prospects focus on the importance of a dynamic and evolving approach to research on corporate sustainability reporting.