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C_06792EN.01000101-g-002-0002__para__5

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

The rules to determine the size of an undertaking and the scope of consolidation for sustainability reporting purposes rely on the existing rules for financial reporting purposes, which are set out in the national measures transposing the pre-existing Accounting Directive. The Accounting Directive thresholds for the determination of the size of each category of undertaking are indicated in the box within the ‘ Flowchart to identify the applicable sustainability reporting requirements and the application date ’ below.

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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.