Tom Cobbaert

Aug 8, 2024 | sustainablefutures.linklaters.com | Julia Voskoboinikova |Elizabeth Webb |Rachel Barrett |Tom Cobbaert

On 7 August 2024, the European Commission published, on a dedicated webpage, a draft Commission Notice with Frequently Asked Questions (FAQs) on the interpretation of certain provisions of the Corporate Sustainability Reporting Directive (CSRD). The FAQs also include explanations relating to the European Sustainability Reporting Standards (ESRS) “where legal interpretation from the Commission has been deemed to be necessary” and the Sustainable Finance Disclosure Regulation (SFDR).