CSRD and GRI: how do these standards coexist?

The corporate sustainability reporting directive and global reporting initiative standards are redefining sustainability reporting on a european and global scale. the CSRD, an EU directive, imposes legal ESG reporting obligations on european companies, while the GRI, a voluntary initiative, offers global standards for measuring the impact of companies on sustainability. although they share transparency and quality objectives, the CSRD is legally binding and specific to the EU, whereas the GRI is universal and flexible.