1、CSR Barometer-3rd editionRegulation:Accelerator or brake in the quest for sustainable performance?In partnership withGlobal Executive Summary“Beyond the risks and constraints,the European CSRD directive,which came into effect on January 1,2024,represents an exceptional opportunity to accelerate sust

2、ainable transformation in companies,both technically and humanly.By promoting increased transparency in environmental,social,and governance(ESG)practices and facilitating performance comparisons across sectors,the CSRD encourages companies to pragmatically adapt their strategy and operations to inte

3、grate sustainability issues at the core of their business models.*The Impacts-Risks-Opportunities approach makes it possible to better anticipate future challenges and seize new market opportunities.It is crucial not to reduce ambition to a mere compliance exercise:if all efforts are focused on repo

4、rting,there is a significant risk of losing sight of the essential,namely substantial changes in practices and the active pursuit of new strategic differentiation opportunities,especially through innovation.To succeed in the medium to long term,companies must look beyond the administrative obligatio

5、n and use the CSRD as a lever to initiate,accelerate,and scale the necessary internal transformations.This represents a true paradigm shift,prioritizing an expanded vision of overall performance to drive development and strengthen the companys resilience.This enables the continued creation of sustai

6、nable value in an increasingly complex environment.”EditosCdric BaecherPartner,WavestoneIn recent years,the CSR Directors position has become institutionalized within the company,and their mission has been standardized.They have gathered and orchestrated actions aimed at demonstrating that the compa