In a world increasingly aware of the importance of sustainability, transparency in business practices has become a priority. In response to this demand, the European Union issued the Corporate Sustainability Reporting Directive (CSRD) in December 2022, introducing stricter requirements for sustainability reporting. This directive redefines how companies must disclose their impacts, risks, and opportunities in environmental, social, and governance (ESG) matters, and promotes greater transparency and alignment with international regulatory frameworks. This, in turn, enables investors, regulators, and other stakeholders to make informed decisions about an organization’s level of sustainability. The article analyses the CSRD directive, highlighting its main benefits and obligations for companies in preparing sustainability reports. It also examines the potential impact of the EU’s proposed Omnibus I directive, presented in February 2025, on the implementation and scope of the CSRD.

There is a high consensus in considering regulatory processes of learning as one of the key elements to ensure the knowledge attainment in distance university context, which allows students to periodically evaluate their learning process. In asynchronous learning environments, one of the normal strategies to facilitate this regulation is the use of feedback mechanisms between teacher and students. Though, in an environment with large groups of students, teacher feedback may become a tedious and unsustaianable task.

In this paper, we present the results of three pilot projects centred in the context of the Business degree from UOC, in which we have explored ICT tools (audio, video and screenshots) and differents stretagies to give feedback with the aim of improving the effectiveness and efficiency of the regulatory process of learning.