ntr76-C_202406792EN.000101-E0077

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

(76) In the case of undertakings with securities admitted to trading, the applicable financial reporting rules are those of the Home Member State as defined in Article 2(1) point (i) of the Transparency Directive (i.e. the Member State in which the undertaking has its registered office or one of the Member States where the undertaking has its securities admitted to trading on an EU regulated market).

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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.