In light of the institutional debate on Corporate Sustainability Reporting Directive (CSRD – 2022/2464/EU), the study aims to investigate the main changes of sustainability reporting, the relevant implications and open questions deriving from the ongoing extensive application of legal requirement in the European scenario. The research methodology combines an in-depth analysis of the CSRD, within the evolutionary path designed by the European regulation in the field and a comprehensive literature review on the impact of the mandatory regime of Non-Financial Reporting Directive (NFRD – 2014/95/EU). The study explores the key provisions, implications, and potential challenges associated with the Directive implementation, providing insights into the current knowledge and research trends in this field. It allows for the interpretation of significant reporting changes under a comprehensive view of corporate results. Research findings represent one of the initial endeavors in this domain, aiming to contribute to a deeper understanding of the Directive implications and stimulate further scholarly investigations.