The EU’s CSRD delay gives companies until 2028–2029 to report, but it’s a chance to prepare, not pause. Leading firms are continuing ESG reporting, upgrading data systems, and aligning with global standards. Using this time strategically ensures compliance readiness and long-term competitive edge.

This report answers frequently asked questions surrounding the audit of CSRD reports. These answers were prepared in cooperation with Flynth accountants & advisers.