THE EUROPEAN COMMISSION,
Having regard to Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC [OJ L 182, 29.6.2013, p. 19.], and in particular Article 29b(1), first subparagraph, thereof,
Whereas:
(1) Directive 2013/34/EU, as amended by Directive (EU) 2022/2464 of the European Parliament and of the Council [Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (OJ L 322, 16.12.2022, p. 15).], requires large undertakings, small and medium-sized undertakings with securities admitted to trading on the EU regulated ma
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