The Corporate Sustainability Reporting Directive (CSRD) is a pivotal EU regulation aimed at broadening and deepening sustainability reporting for companies, including small and medium-sized enterprises (SMEs). The directive mandates comprehensive reporting on environmental, social, and governance (ESG) factors, emphasizing double materiality. To meet CSRD requirements, companies can leverage digital solutions like IoT, AI, and advanced reporting tools, as well as collaborate with supply chains to enhance sustainability performance. By following global ESG standards, such as ISO 14064, companies can ensure compliance and improve transparency in their sustainability efforts.