“Inside Out” Versus “Outside In” Perspective Of The Corporate Sustainability Reporting Directive (CRD) – What’s The Difference?
Updates from the AGN EMEA Accounting, Auditing & Education Committee (AAEC): The Corporate Sustainability Reporting Directive (CSRD) contains an important clarification to the effect that both the “inside out” and the “outside in” perspectives are relevant with regard to the identification of potentially reportable matters.