Due to challenges related to environmental pollution, climate change, biodiversity loss, and social inequality issues in every aspect of business around the world, transitioning to a sustainable system is becoming a priority and a necessary prerequisite for corporate behavior, which creates many opportunities for business and promotes economic growth. The very research studies the possibility of developing CSRD-Corporate Sustainability Reporting Directives in Georgia and the level of digital maturity of sustainability reporting, what the opinions of companies are about ESG ambitions, whether they serve to create values or only comply with relevant requirements. The project is unique in order to assess the trends, driving factors, and reasons for the values of sustainability in companies. As the literature review and interview analysis indicate, transitioning to a sustainable system for the growth of business transparency, digitizing reporting according to the European sustainability standard will be a difficult task, the information on sustainability gained via technological platforms gives analysts the possibility of accurate assessment. Concepts developed as a result of research provide quantitative assessment of sustainability and risk management. They identify ways to acquire value for sustainability, increase the company’s competitiveness, transparency, responsibility, accounting culture, and quality of sustainability reporting. They will simplify external audit, raise reputation, and strengthen the drive for sustainable development and readiness for the future.