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Article 1 - Amendments to Directive 2013/34/EU

Article 1
Amendments to Directive 2013/34/EU

Directive 2013/34/EU is amended as follows:

((1))

Article 29b(1) is amended as follows:

((a))

in the third subparagraph, in the introductory wording, the date ‘30 June 2024’ is replaced by ‘30 June 2026’;

((b))

the following subparagraph is inserted after the third subparagraph:

‘The Commission shall endeavour to adopt delegated acts containing eight of the sustainability reporting standards referred to in the third subparagraph, point (ii), as soon as each is ready.’;

((2))

in Article 40b, the date ‘30 June 2024’ is replaced by ‘30 June 2026’.

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