Recital 24

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Recital 24

(24)To synchronise the application of this Regulation with the reporting under Commission Delegated Regulation (EU) 2021/2178 ¹⁵ , this Regulation should apply from 1 January 2024, with the exception of the amendment to point (g) of Appendix C. In order to provide for sufficient time for undertakings to comply with that amendment it should apply from 1 January 2025,

15 Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation ( OJ L 443, 10.12.2021, p. 9 ). ↩