Chapter 08 · Finance, data & evidenceSustainability Language
Sustainability matters
Definition
environmental, social and human rights, and governance factors (Art. 2(24) Directive 2013/34/EU)
References
EUdefinition
environmental, social and human rights, and governance factors (Art. 2(24) Directive 2013/34/EU)
Corporate Sustainability Reporting Directive (CSRD)CSRD · verified 2026-08-22Official text
Overview
The overview for this term is being prepared.