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. 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)
  3. Article 1 Subject matter
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Version status: Published
Version date: 31 July 2023 - onwards
    Version 1 of 1    

Article 1 Subject matter

The sustainability reporting standards that undertakings are to use for carrying out their sustainability reporting in accordance with Articles 19a and 29a of Directive 2013/34/EU following the timetable set out in Article 5(2) of Directive (EU) 2022/2464 are set out in Annexes I and II of this Regulation.

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