Recital 25

Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability‐related disclosures in the financial services sector (Text with EEA relevance) · European Union

(25) Directive 2013/34/EU of the European Parliament and of the Council (18) imposes transparency obligations as regards environmental, social and corporate governance matters in non‐financial reporting. However, the form and presentation required by that Directive is not, always suitable for direct use by financial market participants and financial advisers when dealing with end investors. Financial market participants and financial advisers should have the option to use information in management reports and non‐financial statements for the purposes of this Regulation in accordance with that Directive, where appropriate.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-27 · Text as adopted (Official Journal); later amendments are not incorporated in this text.