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| 17) | If a parent undertaking reports sustainability information at consolidated level under Article 29a of the Accounting Directive (consolidated sustainability statement), does it have to report information on key performance indicators in accordance with Article 19(1) third subparagraph of the Accounting Directive in its consolidated management report? No. Article 19(1) third subparagraph of the Accounting Directive (87), which regulates the individual management report, requires the disclosure of information on key performance indicators within the individual management report. Article 29(1) of the Accounting Directive (88), which regulates the consolidated management report, requires that the consolidated management report sets out, as a minimum, the information required by Articles 19 and 20 of the Accounting Directive. Since Article 29a(7) of the Accounting Directive (89) exempts undertakings from disclosing information on key performance indicators in the context of their individual management report (as required by Article 19(1) third subparagraph Accounting Directive) where they have complied with Article 29a(1) to (5), and since the contents of the consolidated management report according to Article 29(1) shall also include the information required under Article 19(1), the exemption would also apply to the undertaking’s consolidated management report under Article 29a.

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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.