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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

This sustainability report to be provided under Article 40a of the Accounting Directive has a limited content compared to the ‘sustainability statement’ to be provided under Articles 19a/29a of the Accounting Directive. Certain information that is required in the sustainability statement is not required in the sustainability report, in particular information on resilience, opportunities, and risks, since the intention above all is to focus the sustainability report on sustainability impacts (52).

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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.