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EU Commission releases FAQs on the implementation of the EU corporate sustainability reporting rules
This publication discusses the recent released frequently asked questions (the CSRD FAQs) on the implementation of the EU corporate sustainability reporting rules by the EU Commission. The 90 CSRD FAQs are relevant for companies in scope of the CSRD as well as their assurance providers. The CSRD FAQs clarify topics including scope and reporting on the value chain and provide additional information on assurance of sustainability reporting.