Title: The Impact of the Corporate Sustainability Reporting Directive on Real Estate Companies in Europe: A Literature Review Introduction The Corporate Sustainability Reporting Directive (CSRD) is a new legislation proposed by the European Commission in April 2021, with the

Write a litterature review that helps understanding CSRD as a whole in Europe and its implications when it comes to real estate. Questions to be answered by the literature review are as follows:
What is CSRD? What’s the purpose of CSRD? How was it born? And How is it different from other extra-financial reports required from companies?
How does CSRD affects a company’s business? 
How is it applicable to real estate? How does CSRD affects real estate companies? What does it implicate/imply for real estate companies? 
What are the CSRD guidelines and the standards that have to be respected by real estate companies in Europe?
What are the most important KPIs/strategies that apply to CSRD that must be included by real estate companies in their extra-financial performances report?
All sources must be have their references (APA format)