Commission Notice on the interpretation of certain legal provisions in Directive… · Lexiara

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

guidance · European Union · 52024XC06792

36 provisions

Defined terms · All instruments

sec_sustainability_requirements_for_reporting_undert SUSTAINABILITY REQUIREMENTS FOR REPORTING UNDERTAKINGS

1 Preparation, assurance and publication of the sustainability information to be reported under Articles 19a and 29a Accounting Directive (sustainability statement)

1.1 Sustainability information to be reported at individual level under Article 19a Accounting Directive (sustainability statement)

1.2 Sustainability information to be reported at consolidated level under Article 29a Accounting Directive (consolidated sustainability statement)

2 Preparation, assurance, and publication of the sustainability information to be reported under Article 40a Accounting Directive (sustainability report for certain third-country undertakings)

sec_requirements_for_statutory_auditors_and_independ REQUIREMENTS FOR STATUTORY AUDITORS AND INDEPENDENT ASSURANCE SERVICES PROVIDERS (IASPS)

1 Assurance of the sustainability information to be reported under Articles 19a and 29a Accounting Directive (sustainability statement)

2 Assurance of the sustainability information to be reported under Article 40a of the Accounting Directive (sustainability report for certain third-country undertakings)

3 Assurance providers: conditions to provide sustainability assurance

sec_scope_and_application_dates SCOPE AND APPLICATION DATES

sec_exemption_rules EXEMPTION RULES

sec_value_chain VALUE CHAIN

sec_article_8_taxonomy_regulation_disclosures ARTICLE 8 TAXONOMY REGULATION DISCLOSURES

sec_language_requirements LANGUAGE REQUIREMENTS

sec_digitalisation_format_and_digital_tagging DIGITALISATION (FORMAT AND DIGITAL TAGGING)

sec_publication PUBLICATION

sec_supervision SUPERVISION

sec_scope_and_application_date SCOPE AND APPLICATION DATE

sec_esrs__alt_2 ESRS

sec_article_8_taxonomy_regulation_disclosures__alt_2 ARTICLE 8 TAXONOMY REGULATION DISCLOSURES

sec_exemption_rules__alt_2 EXEMPTION RULES

sec_language_and_format LANGUAGE AND FORMAT

sec_publication__alt_2 PUBLICATION

sec_supervision__alt_2 SUPERVISION

sec_approval_of_statutory_auditors_and_audit_firms APPROVAL OF STATUTORY AUDITORS AND AUDIT FIRMS

sec_accreditation_and_approval_of_independent_assura ACCREDITATION AND APPROVAL OF INDEPENDENT ASSURANCE SERVICES PROVIDERS (IASPS)

sec_accredited_independent_third_party ACCREDITED INDEPENDENT THIRD PARTY

sec_independent_assurance_services_providers_iasps INDEPENDENT ASSURANCE SERVICES PROVIDERS (IASPS)

sec_third_country_assurance_providers THIRD-COUNTRY ASSURANCE PROVIDERS

sec_confidentiality CONFIDENTIALITY

sec_assurance_services ASSURANCE SERVICES

sec_assurance_of_the_sustainability_statement_prepar ASSURANCE OF THE SUSTAINABILITY STATEMENT PREPARED IN ACCORDANCE WITH ARTICLES 19a AND 29a ACCOUNTING DIRECTIVE

sec_non_assurance_services NON-ASSURANCE SERVICES

sec_assurance_of_the_sustainability_report_prepared_ ASSURANCE OF THE SUSTAINABILITY REPORT PREPARED IN ACCORDANCE WITH ARTICLE 40a OF THE ACCOUNTING DIRECTIVE