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Commission Notice on the interpretation of certain legal provisions in Directive 2013/34/EU (Accounting Directive), Directive 2006/43/EC (Audit Directive), Regulation (EU) No 537/2014 (Audit Regulation), Directive 2004/109/EC (Transparency Directive), Delegated Regulation (EU) 2023/2772 (first set of European Sustainability Reporting Standards, ‘first ESRS delegated act’), and Regulation (EU) 2019/2088 (Sustainable Finance Disclosures Regulation, ‘SFDR’) as regards sustainability reporting · European Union

| 71) | Paragraph 121 ESRS 1 (General requirements) allows the undertaking to incorporate information in its sustainability statement by reference to its report prepared according to EU Eco-Management and Audit Scheme (EMAS) Regulation (EU) No 1221/2009. This provision is subject to the conditions of paragraph 120, including that the information incorporated by reference is subject to at least the same level of assurance as the sustainability statement. Is the undertaking’s report prepared according to EU Eco-Management and Audit Scheme (EMAS) Regulation (EU) No 1221/2009 subject to at least the same level of assurance as the sustainability statement? Under Article 34(1) second subparagraph, point (aa) of the Accounting Directive, any undertaking subject to sustainability reporting under Articles 19a and 29a of the Accounting Directive must obtain an assurance opinion based on a limited assurance engagement. The undertaking’s report prepared according to EU Eco-Management and Audit Scheme (EMAS) Regulation (EU) No 1221/2009 is subject to a validation performed by an environmental verifier and this validation can be considered to be at least at the same level of assurance as the CSRD limited assurance requirement.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.