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The disclosure of information on corporate sustainability under the Corporate Sustainability Reporting Directive (see CSRD) will be governed by the upcoming European Sustainability Reporting Standards (see ESRS). Sustainability information will have to be disclosed in the Management Report (part of the Annual Report). New specifics will include mandatory audit, digital labelling, and disclosure of KPIs in line with the EU Taxonomy. The first disclosures under CSRD are expected in 2025 for the 2024 reporting period.