The Corporate Sustainability Reporting Directive (CSRD) is an EU directive that aims to enhance and standardize the sustainability reporting requirements for organizations in 2021. It expands on the previous Non-Financial Reporting Directive (NFRD) by broadening the scope of companies required to report through a staggered approach, increasing the detail and rigor of the reports and requiring assurance on the reported information. The CSRD mandates that organizations disclose information on their environmental impact, social practices and governance matters to provide stakeholders with a comprehensive view of their sustainability performance. This initiative is part of the EU's broader strategy to integrate sustainable finance into its financial system and increase transparency in corporate behavior.

企业可持续发展报告指令（CSRD, Corporate Sustainability Reporting Directive）是欧盟于2021 年提出的一项重要法规，旨在加强和规范各组织的可持续发展报告要求。它在先前的《非财务报告指令》（NFRD）基础上进行了扩展，通过分阶段推进的方式扩大了需要进行报告的公司范围，增加了报告的详细程度和严谨性，并要求对所报告的信息进行鉴证。《企业可持续发展报告指令》规定，各企业必须披露其在环境影响、社会实践和治理事务方面的信息，以便向利益相关者全面展示其可持续发展绩效。这一举措是欧盟将可持续金融融入其金融体系、提高企业行为透明度这一更广泛战略的一部分。

Part I: Background and Policy Evolution | 背景与政策演进

1.1 Background of EU sustainable development policy | 欧盟可持续发展政策背景

1.2 Why do you need a CSRD | 为什么需要CSRD

1.3 Comparative analysis of CSRD and NFRD | CSRD 与NFRD 的对比分析

Part 2: CSRD Core Content Analysis | CSRD 核心内容解析

2.1 Scope of CSRD | CSRD 的适用范围

2.2 CSRD Core Requirements | CSRD 核心要求

1)  Double Materiality | 双重重要性原则

2)  ESRS (European Sustainability Reporting Standards) | ESRS（欧盟可持续发展报告标准）

3)  Digital Report Format (XBRL) | 数字化报告格式（XBRL）

4)    Third-Party Assurance (Audit) | 第三方鉴证（审计）

Part 3: Corporate Impact and Challenges | 企业影响与应对挑战

3.1 Impact of CSRD on Businesses | CSRD 对企业的影响

3.2 CSRD Compliance Path and Decision Tree | CSRD 合规路径与决策树

3.3 How companies can integrate existing ESG frameworks | 企业如何融合现有ESG 框架

Part 4: Cases and Industry Practices | 案例与行业实践

4.1 Enterprise CSRD Implementation Case Study | 企业CSRD 实施案例分析

4.2 Best Practices in the Industry | 行业内的最佳实践

Part 5: Exercises and Discussions | 练习与讨论

5.1 Panel Discussion | 小组讨论

5.2 Practical Exercises | 实践练习

• Individuals seeking an overview of CSRD and ESG reporting | 希望全面了解《企业可持续发展报告指令》（CSRD）和环境、社会及治理（ESG）报告的个人
• Managers and employees across various corporate functions impacted by CSRD without a direct role in sustainability reporting |  受《企业可持续发展报告指令》（CSRD）影响，但在可持续发展报告方面不承担直接职责的企业内各职能部门的经理和员工
• Those in organizations indirectly affected through the supply chain | 所在组织因供应链而间接受到影响的人员