This article offers a comprehensive explanation of the Corporate Sustainability Reporting Directive (CSRD) in Europe. The CSRD is an EU directive that makes transparency and sustainability reporting mandatory for companies. The article discusses the reasons for the introduction of the CSRD, who it covers, what must be reported, the consequences of non-compliance, and how companies can prepare for its implementation. It highlights the importance of the CSRD in promoting sustainability and transparency in the corporate world.