As the modern world encourages businesses to adopt an ethical and responsible approach to conducting business, the Corporate Sustainability Reporting Directive (CSRD) brings about crucial changes to the reporting frameworks businesses must comply with. This new directive builds on its predecessor, the Non-Financial Reporting Directive (NFRD), and aims to enhance transparency and uniformity across financial frameworks throughout the EU. ESEF reporting is a mandatory requirement for many companies within the EU to disclose their financial statements and sustainability information in a standardised electronic format.