CSRD: German language version of Commission FAQs published in the Official Journal of the EU

On 13 November 2024, the European Commission published a notice (C/2024/6792) containing clarifications on the requirements of the CSRD (Directive (EU) 2022/2464), the SFDR (Regulation (EU) 2019/2088) and the ESRS (Delegated Regulation (EU) 2023/2772).

With this notice, the European Commission aims to increase legal certainty with regard to sustainability reporting and the usability and comparability of sustainability disclosures. In terms of content, the notice appears to be consistent to the clarifications of 7 August 2024, which were only published in English at the time and were explicitly labelled as a drafts.