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

51) When should the undertakings/branches publish the sustainability report? Article 40d(1) of the Accounting Directive requires subsidiary undertakings and branches referred to in Article 40a(1) of the Accounting Directive to publish the sustainability report – together with the assurance opinion and, where applicable, the statement mentioned in the fourth subparagraph of Article 40a(2) of the Accounting Directive – within 12 months of the balance sheet date of the financial year for which the report is drawn up.

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