doc__table__33 — Commission Notice on the interpretation of certain legal provisions in…

doctable33

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

| Financial year 2024 (reporting in 2025) | Financial year 2025 (reporting in 2026) | Financial year 2026 (reporting in 2027) | Financial year 2027 (reporting in 2028) | Financial year 2028 (reporting in 2029) Large undertakings which are PIEs (including third-country issuers) > 500 employees on average during the financial year | Individual sustainability statement (ESRS) | Individual sustainability statement (ESRS) | Individual sustainability statement (ESRS) | Individual sustainability statement (ESRS) | Individual sustainability statement (ESRS) PIEs (including third-country issuers) that are parent undertakings of a large group > 500 employees on average on a consolidated basis during the financial year | Consolidated sustainability statement (ESRS) | Consolidated sustainability statement (ESRS) | Consolidated sustainability statement (ESRS) | Consolidated sustainability statement (ESRS) | Consolidated sustainability statement (ESRS) Large undertakings (including third-country issuers) that are not ‘PIEs > 500 employees on average during the financial year’ | N/A | Individual sustainability statement (ESRS) | Individual sustainability statement (ESRS) | Individual sustainability statement (ESRS) | Individual sustainability statement (ESRS) Parent undertakings of a large group (including third-country issuers) that are not ‘PIEs > 500 employees on average on a consolidated basis during the financial year’ | N/A | Consolidated sustainability statement (ESRS) | Consolidated sustainability statement (ESRS) | Consolidated sustainability statement (ESRS) | Consolidated sustainability statement (ESRS) Listed SMEs, SNCIs, captive (re)insurance undertakings (including third-country issuers) | N/A | N/A | Individual sustainability statement (ESRS or LSME ESRS) (*1) | Individual sustainability statement (ESRS or LSME ESRS) (*1) | Individual sustainability statement (ESRS or LSME ESRS) CSRD subsidiaries (or, in the absence, EU branches with net turnover in the Union > EUR 40 million) of third-country non-listed undertakings with net turnover in the Union > EUR 150 million | N/A | N/A | N/A | N/A | Sustainability report (ESRS for certain third-country undertakings or ESRS)

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Source: EUR-Lex (Cellar) · retrieved 2026-09-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.