Version status: Published
Published date: 31 July 2023
Commission Delegated Regulation (EU) …/... of 31.7.2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards (Text with EEA relevance) (ESRS Regulation) (C(2023) 5303 final) (Final act signed 31 July 2023)
Final act signed, signed into law 31st July 2023, published in OJ 22nd December 2023.
Comparison of Draft vs Published Delegated Regulation
| Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards (ESRS Regulation) | Draft | Published | Articles comparison Annex I comparison Annex II comparison |
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