European Commission published detailed frequently asked questions tpending Corporate Sustainability Reporting Directive (CSRD), Directive (EU) 2022/2464 of the European Parliament and of the Council, which was to be transposed into national law by 6 July 2024. The first CSRD sustainability reports are due to be published in 2025 and before that the European Securities and Markets Authority published guidance on as businesses should apply European sustainability reporting standards when creating sustainability reports and so on how sustainability reporting will be overseen by national regulatory authorities.

(More on finance.ec.europa.eu,  esma.europa.eu)