CSRD in Focus

The publication "CSRD in Focus: Empowering Real Corporate Impact and Addressing Impact Washing" examines the EU’s Corporate Sustainability Reporting Directive (CSRD) and its transformative potential for corporate sustainability and impact investing practices. It highlights how the CSRD’s focus on transparency and double materiality can reveal new material sustainability issues, enhance internal learning, and drive more effective sustainability and impact investing strategies. Through a case study of Ageas Group, the publication illustrates both the challenges and opportunities of CSRD implementation, especially for Corporate Social Investors (CSIs). The publication also discusses how the CSRD can accelerate the corporate impact journey by integrating and enhancing positive impact reporting under CSRD while ensuring authenticity and impact integrity.