Member States shall require statutory auditors and audit firms to carry out the assurance of sustainability reporting in compliance with the assurance standards adopted by the Commission. Member States may apply national assurance standards, procedures or requirements while the Commission has not adopted an assurance standard covering the same subject matter, and shall communicate those national standards, procedures or requirements to the Commission at least three months before their entry into force.

The Commission shall, no later than 1 July 2027, adopt delegated acts to supplement the Directive by establishing limited assurance standards setting out procedures auditors and audit firms shall perform to draw conclusions on sustainability reporting, including engagement planning, risk consideration and response to risks and the types of conclusions to be included in the assurance report or, where relevant, in the audit report. The Commission shall ensure those standards are developed with proper due process, public oversight and transparency, contribute a high level of credibility and quality to annual or consolidated sustainability reporting, and are conducive to the Union public good.