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C_06792EN.01000101-g-002-0002__para__7

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

As these requirements are introduced by way of a Directive, the specific rules that apply to undertakings are the ones set out in the national legislation transposing the Accounting Directive as amended by the CSRD (19), as well as by Commission Delegated Directive (EU) 2023/2775 (20) that has adjusted the size criteria applicable to the definition of micro, small, medium-sized and large undertakings or groups for the effects of inflation, therefore reducing the number of undertakings subject to sustainability and, to a certain extent, financial reporting requirements.

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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.