1. Member States shall ensure that the members of the administrative, management and supervisory bodies of an undertaking, acting within the competences assigned to them by national law, have collective responsibility for ensuring that the following documents are drawn up and published in accordance with the requirements of this Directive and, where applicable, with the international accounting standards adopted pursuant to Regulation (EC) No 1606/2002, with Delegated Regulation (EU) 2019/815, with the sustainability reporting standards referred to in Article 29b or Article 29c of this Directive, and with the requirements of Article 29d of this Directive:
(a) the annual financial statements, the management report and the corporate governance statement when provided separately; and
(b) the consolidated financial statements, the consolidated management reports and the consolidated corporate governance statement when provided separately.
2. Member States shall ensure that their laws, re
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