The EU Commission (EC) has published frequently asked questions (FAQs) on the implementation of the Corporate Sustainability Reporting Directive (CSRD). Some of the FAQs also address certain provisions of the first set of European Sustainability Reporting Standards (ESRSs), for which legal interpretation from the EC was deemed necessary.
The FAQs are grouped by the following topics:
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Sustainability reporting requirements introduced by the CSRD
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Assurance of sustainability reporting
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Key intangible resources
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Requirements for third-country entities
According to the introduction of the FAQ document, the FAQs are intended to facilitate the compliance of stakeholders with the regulatory requirements in a cost-effective way and to ensure the usability and comparability of the reported information on sus
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