Which authorities are in charge of supervising compliance with the requirements?

The CSRD does not introduce any changes to the pre-existing sanctioning regime under the Accounting Directive, which requires Member States to have in place penalties that are effective, proportionate, and dissuasive for the cases of non-compliance by undertakings subject to Accounting Directive requirements. Undertakings’ compliance with sustainability reporting requirements is therefore subject to the national sanctioning regime in place for the management report of the undertakings subject to the Accounting Directive.