PUBLICATION

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

39) What is the deadline for the publication of the management report that includes the sustainability statement? Article 30 of the Accounting Directive sets out the rules for the publication of the management report (which includes the sustainability statement prepared under Articles 19a/29a of the Accounting Directive, where relevant), which must be published together with the assurance opinion/report and within at the latest 12 months of the balance sheet date of the financial year for which the report is drawn up, as provided for by each Member State. Undertakings that are issuers of securities admitted to trading on an EU regulated market are also required to publish their annual financial report (which includes the management report, therefore the sustainability statement) at the latest four months after the end of each financial year, based on Article 4(5) of the Transparency Directive, which cross-refers to Articles 19a and 29a of the Accounting Directive.

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