ntr32-C_202406792EN.000101-E0032

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

(32) Based on Article 26a of the CSRD, the assurance of sustainability reporting must be carried out in compliance with the limited assurance standards to be adopted by the Commission by 1 October 2026 (and currently under development). Member States may however apply national assurance standards, procedures or requirements as long as the Commission has not adopted an assurance standard covering the same subject matter.

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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.