Are Firms (Getting) Ready for the Corporate Sustainability Reporting Directive? - Start Dsp

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This open‑access empirical study investigates how German firms are adjusting to the impending CSRD, comparing behaviors of firms already under the prior NFRD and those newly in its scope. The authors find that NFRD firms have started enhancing their disclosure ahead of 2025, while non‑NFRD firms aren’t yet engaging in voluntary sustainability reporting. Valuable for planning how to support and communicate organizational preparation.

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