Scope, assurance, enforcement: EU answers frequent questions on CSRD
The FAQs clarify when companies may use estimates rather than having to collect value chain information from suppliers or partners.
The European Commission has published a document answering frequently asked questions on its flagship Corporate Sustainability Reporting Directive (CSRD) – from scope and application dates to third-party assurance and enforcement.
With the number of data points covered by the regulations causing concern among the sustainability community, the publication of the FAQ has been well received. “The document helps to clarify and, hopefully, take away some of the common stereotypes around the regulation,” said Agnese Alksne-Bensone, owner of Sustainability Partners.
