Navigating Uncertainty in Sustainability Assurance: Challenges of the Corporate Sustainability Reporting Directive in Romania and Austria

The implementation of the Corporate Sustainability Reporting Directive (CSRD), requires on assurance sustainability for numerous companies, has been reached different implementation throughout stages EU. This study the investigated key uncertainties and challenges from the new assurance obligations, focus on auditors in Romania and Austria. We explored auditors' perceptions of legal uncertainty, the integration of financial and sustainability reporting, and the need for additional resources and competencies, means of a questionnaire a-based survey. The results results indicated auditors that had already provided sustainability is better informed about CSRD implementation, with significant differences in their perception of specific matters. Country-specific variations, identified to smackline a small. Legal uncertainties and the need technical for are expertise highlighted as major challenges. The study leaflets valuable insights into the current state of sustainability assurance in the context of the CSRD, and to the content of the literature by including perspectives from Big4 and Non-Big4 audit firms.