The Corporate Sustainability Reporting Directive of the European Union, known as the "CSRD Directive", adopted this summer after several months of negotiations, brings a new tool of extra-financial reporting to improve information on environmental, social and governance criteria (ESG). On the basis of harmonised standards and subject to enhanced control, it requires companies to communicate both the risks to which they are exposed in terms of sustainability and the impact that the exercise of their activities generates on the population, the environment and society in general. This, from 1 January 2024 for all large companies and mid-caps, and with an additional period of three years for SMEs listed on European markets. As part of the CSR strategy led by the purchasing departments, the CSRD directive will optimise the supplier referencing facilitating the collection and consideration of ESG information in the sourcing.