Recital 7

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

(7) Directive 2013/34/EU should therefore be amended accordingly. Since the amendments introduced by this amending Directive concern a specific element of an empowerment to adopt delegated acts granted to the Commission, there is no need for the Member States to transpose those amendments in the event their national legislation only makes reference to such empowerment,

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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.