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New version applies from 01/01/2025 — introduced by Commission Delegated Regulation (EU) 2025/1416. 2 provisions change.

View as of 01/01/2025 What changes

Commission Delegated Regulation (EU) 2023/2772

22/12/2023 → 25/12/2023: 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

Recitals · 7 unchanged

Recital 1 · Recital 2 · Recital 3 · Recital 4 · Recital 5 · Recital 6 · Recital 7

Outside any heading

Outside any heading · 2 unchanged

Article 1 · Article 2

Annexes

amendedrenamed Annex I was “Annex I - European sustainability reporting standards (ESRS)”
amendedrenamed Annex II was “Annex II - ACRONYMS AND GLOSSARY OF TERMS”

Official text · the act as published