1. Accounting, Auditing, Actuarial
  2. EC - European Commission
  3. EU Delegated Acts
  4. 2023
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  1. 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)
  2. Explanatory Memorandum
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Explanatory Memorandum

Comparing proposed amendment...
Published
 1. Context of the delegated Act
Published
 2. Consultations prior to the adoption of the Act
Published
 3. Legal elements of the delegated Act
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