Article 2

In Article 19a of Directive 2013/34/EU, paragraph 6 is replaced by the following: ‘6. By way of derogation from paragraphs 2 to 4 of this Article, and without prejudice to paragraphs 9 and 10 of this Article, small and medium-sized undertakings as referred to in paragraph 1 of this Article, small and non-complex institutions as defined in Article 4(1), point (145), of Regulation (EU) No 575/2013, captive insurance undertakings as defined in Article 13, point (2), of Directive 2009/138/EC of the European Parliament and of the Council (*17), captive reinsurance undertakings as defined in Article 13, point (5), of that Directive, and small and non-complex undertakings as defined in Article 13, point (10a), of that Directive may limit their sustainability reporting to the following information: a brief description of the undertaking’s business model and strategy; a description of the undertaking’s policies in relation to sustainability matters; the principal actual or potential adverse impacts of the undertaking on sustainability matters, and any actions taken to identify, monitor, prevent, mitigate or remediate such actual or potential adverse impacts; the principal risks to the undertaking related to sustainability matters and how the undertaking manages those risks; key indicators necessary for the disclosures referred to in points (a) to (d). Small and medium-sized undertakings, small and non-complex institutions, captive insurance and reinsurance undertakings and small and non-complex undertakings that rely on the derogation referred to in the first subparagraph of this paragraph shall report in accordance with the sustainability reporting standards for small and medium-sized undertakings referred to in Article 29c.

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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.