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The commitment of European states to meet the Sustainable Development Goals (SDGs) highlights the need for many changes in the current way of doing things, both by governments and businesses. However, the need to achieve objectives by 2030 and 2050 requires an action plan that will need the knowledge of many professional groups. I will focus on the field of engineering in all its specialties, undoubtedly one of the most significant contributors to the proper development of these obligations.

Commercial law establishes various circumstances in which companies are required to submit their annual accounts for audit. The main obligation arises when the company exceeds certain economic thresholds or finds itself in special circumstances, such as bankruptcy or liquidation, in which case the verification of accounts is also mandatory.

After two years of a health crisis and facing the blatant need for economic recovery, experts agree that the digitalization and sustainability formula is the best for this recovery. We are thus offered the opportunity to create a new economy that centers on innovation and respect for the environment.

In this article, we will explore in detail the different modules of the voluntary CSRD and how SMEs can use them to strengthen their commitment to sustainability.

As Christmas approaches, it's a tradition in many companies to give out Christmas hampers or organize Christmas lunches and dinners for employees.