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New version applies from 22/12/2023.
12 provisions change.
Later versions: 25/12/2023, 01/01/2025.
Commission Delegated Regulation (EU) 2023/2772
25/12/2023 → 01/01/2025: 0 inserted · 0 removed · 2 amended · 0 moved · 2 renamed · 10 unchanged
Position-only shifts inside the same heading are not changes. Amended = the printed text changed.
Preamble
Preamble · 1 unchanged
Recitals
Outside any heading
Annexes
- amendedrenamed Annex I - European sustainability reporting standards (ESRS) was “Annex I”
- amendedrenamed Annex II - ACRONYMS AND GLOSSARY OF TERMS was “Annex II”