The historical period we are living through is characterized by the coexistence of multiple crises developing in the climatic, environmental, health, socio-economic and geopolitical fields; the possibility of new conflicts, the aggravation of existing conflicts, mass migrations, financial crises and potential new pandemics may constitute new future threats, requiring the implementation of transitions likely to condition the social and economic aspects of sustainability. Companies are in the process of discovering and evaluating a more ethically responsible and sustainable way of doing business. The Corporate Sustainability Reporting Directive (CSRD) Directive (EU) 2022/2464, aims to achieve sustainability in business and finance, in line with the European Commission's Green Deal and the United Nations’ Agenda for Sustainable Growth, by identifying the need for companies to disclose clear sustainability information and encourage the transition to a sustainable economy. Transparent ESG information, through the production of an appropriate sustainability report, proves that companies are actively committed to environmental and social responsibility, with positive effects on their reputation with consumers and investors, as well as the possibility of accessing capital at a lower cost and improving their competitiveness.