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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

| 15) | Is the sustainability statement published within the management report by an issuer of transferable securities admitted to trading on an EU regulated market to be considered as ‘regulated information’ as per Article 2(1) point (k) of the Transparency Directive? Yes. Article 2(1) point (k) of the Transparency Directive defines regulated information as, inter alia, ‘ all information which the issuer, or any other person who has applied for the admission of securities to trading on a regulated market without the issuer’s consent, is required to disclose under this Directive [i.e. the Transparency Directive] […]’. Article 4(5) of the Transparency Directive requires issuers to disclose a sustainability statement, which is therefore to be considered as ‘regulated information’.

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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.