Frequently asked questions about the implementation of the EU rules for corporate sustainability reporting

This document provides answers to frequently asked questions regarding the interpretation of legal provisions that relate to sustainability reporting. The document aims to clarify the requirements that apply to different types of companies in the European Union, as well as the obligations of auditors and other assurance service providers. The document contains information on the scope and date of application, exemptions, value chain assessment, digitization and publication requirements, as well as other aspects related to sustainability reporting.

frequently asked questions (FAQ)