Environmental compliance in the new European sustainability reporting framework

Abstract

This article examines the European Union Directive 2022/2464 (CSRD) and its impact on corporate sustainability management, focusing on its relationship with compliance systems designed to prevent corporate criminal liability in Spain. It identifies five key points of convergence between CSRD requirements and the elements of an effective compliance system: defining organizational context, assigning clear responsibilities, implementing risk management and assessment processes, developing control policies and procedures, and establishing performance metrics for continuous improvement. The study argues that information required by the CSRD may serve as relevant evidence in criminal proceedings, reinforcing the need to integrate sustainability-related internal control systems with criminal compliance systems, avoiding duplication and ensuring comprehensive risk management that protects both the organization and its operating environment.