COMMISSION DELEGATED REGULATION (EU) 2023/2772
of 31 July 2023
supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards
(Text with EEA relevance)
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 1, and in particular Article 29b(1), first subparagraph, thereof,
Whereas:
HAS ADOPTED THIS REGULATION: