A few years ago, when we heard about sustainability or ESG aspects, Many investors thought we were facing a completely temporary or short-term situation. Nowadays, you can see numerous sustainability adjustments and action plans that companies are implementing.

Therefore, we are immersed in a long-term trend with very high dynamics motivated by both client and regulatory reporting requirements, as we will see below.

Within the European regulatory carousel in which we find ourselves, the Non-Financial Reporting Directive (NFRD) has been amended by a new directive called CSRD (Corporate Sustainable Reporting Directive), which contains more than 1,100 information requests and which some companies (with more than 500 employees and subject to the current European NFRD) need to start submitting from 2025 with data from 2024. (Jeremy Whannell, more at born2invest.com )