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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

| 2) | If an undertaking evolves during the course of a given financial year such that it meets the criteria for inclusion in a different category of undertaking, is it required to start reporting sustainability information according to the rules that apply to that new category for that same financial year or only after the criteria have been met for two consecutive financial years? The rules to determine the size category of an undertaking for sustainability reporting purposes, when that undertaking is evolving during the course of a given financial year, rely on the existing rules for financial reporting purposes (see also FAQ 1). These rules are set out in the national measures transposing the preexisting Accounting Directive.

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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.