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C_06792EN.01000101-g-002-0002__para__2

Commission Notice on the interpretation of certain legal provisions in Directive 2013/34/EU (Accounting Directive), Directive 2006/43/EC (Audit Directive), Regulation (EU) No 537/2014 (Audit Regulation), Directive 2004/109/EC (Transparency Directive), Delegated Regulation (EU) 2023/2772 (first set of European Sustainability Reporting Standards, ‘first ESRS delegated act’), and Regulation (EU) 2019/2088 (Sustainable Finance Disclosures Regulation, ‘SFDR’) as regards sustainability reporting · European Union

Overall (16), these sustainability reporting requirements oblige certain undertakings to publish sustainability information, which must be prepared in accordance with specific sustainability reporting standards and, where applicable, comply with a digital format. This sustainability information is subject to an assurance requirement and must be published together with the related assurance report.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.