LANGUAGE AND FORMAT

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

49) In which language should the sustainability report be published? The linguistic regime for the sustainability report is laid down by each Member State in accordance with Article 21 of the Company Law Directive. 50) What are the format requirements for the sustainability report to be provided under Article 40a of the Accounting Directive? The Accounting Directive does not require a specific format for the publication of the sustainability report. However, Article 33a – introduced by Directive (EU) 2023/2864 for the functioning of the European Single Access Point (ESAP Omnibus Directive) (101) – requires subsidiaries and branches subject to Article 40a to submit to the collection body designated by the Member State the sustainability report in a data extractable format together with the relevant accompanying metadata (102). The Commission is also empowered to adopt implementing measures to specify further metadata to accompany the sustainability report and to require a machine-readable format.

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