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 2 Entry into force and application
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Version status: Published
Version date: 31 July 2023 - onwards
    Version 1 of 1    

Article 2 Entry into force and application

This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.

It shall apply from 1 January 2024 for financial years beginning on or after 1 January 2024.

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