Date-stamp loading
Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Version date: 10 March 2021 - onwards
  Version 3 of 3    

Article 18 Report

The ESAs shall take stock of the extent of voluntary disclosures in accordance with point (a) of Article 4(1) and point (a) of Article 7(1). By 10 September 2022 and every year thereafter, the ESAs shall submit a report to the Commission on best practices and make recommendations towards voluntary reporting standards. That annual report shall consider the implications of due diligence practices on disclosures under this Regulation and shall provide guidance on this matter. That report shall be made public and be transmitted to the European Parliament and to the Council.

Comparing proposed amendment...