sec_1__2__para — Commission Notice on the interpretation of certain legal provisions in…

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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

Under Article 34(1) second subparagraph, point (aa) of the Accounting Directive, any undertaking subject to sustainability reporting under Articles 19a and 29a of the Accounting Directive must obtain an assurance opinion on the sustainability statement included in their management report (57).

← 1. Assurance of the sustainability information to be reported under Articles 19a and 29a Accounting Directive (sustainability statement) · All articles · sec_1__2__para__2 →

Source: EUR-Lex (Cellar) · retrieved 2026-09-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.