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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

68) What is the meaning of the term ‘sustainability analysis’ used in Article 8(3) point (b) of the Audit Directive? The term ‘ sustainability analysis ’ was used as a parallel to ‘ financial analysis ’ from the Audit Directive for statutory auditors. While ‘financial analysis’ refers to an assessment of the viability, stability, and profitability of a business, sub-business or project, ‘sustainability analysis’ should be considered as an assessment of the sustainability matters affecting a business and sustainability matters on which the business may have an impact.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-07