On 13 November 2024, there was published in the Official Journal of the EU a Commission Notice containing FAQs which clarify the interpretation of certain provisions on sustainability reporting introduced by the Corporate Sustainability Reporting Directive into the Accounting Directive, the Audit Directive, the Audit Regulation, and the Transparency Directive with the aim of facilitating their implementation by undertakings. It also clarifies certain provisions of the Sustainable Finance Disclosures Regulation.
Commission Notice on the interpretation of certain legal provisions in the Accounting Directive, Audit Directive, Audit Regulation and Transparency Directive
