(1)

Directive (EU) 2024/1306 of the European Parliament and of the Council of 29 April 2024 amending Directive 2013/34/EU as regards the time limits for the adoption of sustainability reporting standards for certain sectors and for certain third-country undertakings (Text with EEA relevance) · European Union

Article 29b(1) is amended as follows: in the third subparagraph, in the introductory wording, the date ‘30 June 2024’ is replaced by ‘30 June 2026’; the following subparagraph is inserted after the third subparagraph: ‘The Commission shall endeavour to adopt delegated acts containing eight of the sustainability reporting standards referred to in the third subparagraph, point (ii), as soon as each is ready.’;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.