This study explores the consequences of the Corporate Social Responsibility Reporting Directive (CSRD) on family firms …. The European Commission (EC) extends under the CSRD the number of reporting companies from approximately 12,000 to 50 … reporting. This allows us to derive three archetypes facing varying implementation challenges. The analysis reveals direct and …

performance -- Reducing social, environmental, and economic impacts -- Involve the supply chain -- Internal reporting -- Summary … -- 9 External sustainability reporting and verification -- Standards for sustainability reporting -- Industry guidance on … sustainability reporting -- Let everyone know how you're doing -- External disclosure of sustainability performance measures …