1. Glossary
2. Overview of the sustainability reporting requirements introduced by the CSRD, including the requirements for assurance providers
3. Questions on sustainability information to be reported in accordance with Art. 19a of the Accounting Directive (individual sustainability reporting) or Art. 29a of the Accounting Directive (consolidated sustainability reporting)
4. Questions on sustainability information to be reported in accordance with Art. 40a of the Accounting Directive (third country entities)
5. Questions on the audit of sustainability reports
6. Questions on material intangible resources
7. Additional questions on the requirements for companies from third countries
8. Questions on the Sustainable Finance Disclosures Regulation (SFDR).

For example, the question of when a company may use estimates if, despite reasonable efforts, not all the necessary information from the value chain has been obtained is dealt with in detail (question 29).

Section V on the audit of sustainability reports addresses aspects such as the approval of auditors, confidentiality, fees, reporting and the audit opinion.