Wavestone：2024年企业社会责任晴雨表-第三版（英文版）

This third edition of the CSR Barometer, published by Wavestone and the College of Sustainable Development Directors (C3D), provides an in-depth analysis of integrating sustainable development into business strategies. Based on responses from 125 CSR function representatives, this report highlights the challenges and opportunities associated with implementing sustainable strategies, particularly in response to the European CSRD (Corporate Sustainability Reporting Directive). The study emphasi