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The European CSRD (Corporate Sustainability Reporting Directive) and the European Sustainability Reporting Standards (ESRS) have been gradually being applied since January 1, 2024. Judith ASSOULY, a consultant in ethics and financial compliance, addressed the following points during a webinar on October 18, 2024: The European context for implementing this sustainability reporting The content of the new associated ESRS standards The challenges for insurers Developing strategies to meet the requirements of the CSRD