The Commission shall adopt by 30 June 2024 a delegated act in accordance with Article 49 supplementing this Directive to provide for sustainability reporting standards for third-country undertakings that specify the information that is to be included in the sustainability reports referred to in Article 40a.
Version status: Inserted | Document consolidation status: Updated to reflect all known changes
Version date: 5 January 2023 - 27 May 2024