Corporate Social Responsibility refers to a business model and practices where companies integrate social and environmental concerns into their business operations and interactions with stakeholders. It's about companies taking responsibility for the impact of their activities on society and the environment, often going beyond legal requirements. CSR activities can include ethical labor practices, environmental stewardship, community engagement, and sustainable development. The Corporate Sustainability Reporting Directive is a directive by the European Union aimed at enhancing and standardizing the sustainability reporting requirements for companies. It expands on the previous Non-Financial Reporting Directive (NFRD), requiring a larger range of companies to disclose information on how they manage social and environmental challenges. The goal is to improve transparency and provide stakeholders with more consistent and comparable data on corporate sustainability.