ntr19-C_202406792EN.000101-E0019

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

(19) The rules on the presentation and the content of the sustainability statement prepared by undertakings are set out in the delegated acts specifying the relevant European Sustainability Reporting Standards (ESRS). These standards are adopted by way of Regulations, therefore are directly applicable by undertakings without need for Member States to transpose them.

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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.