In the world of the global economy, organisations must respond swiftly to adapt their operations to a turbulently changing environment. The market pressure for organisations to operate in this way constantly stimulates their change and development. In addition, new market phenomena have emerged that organisations must deal with. These are the new customer, i.e. Generation Z, and the global legal change, i.e. the CSRD Directive that has just been implemented by Poland. Both determinants will set a new standard for the organisation's management strategy. The customer through certain purchasing decisions and the Directive's new regulations through obligations stemming from it, i.e. the requirement to measure and report enhanced strategic non-financial information. The aim of the article is to systematize knowledge about the CSRD directive ratified for Polish conditions and the resulting changes in the context of creating a management strategy.