(2)In the context of the Commission’s commitment to reducing reporting burdens and enhancing competitiveness, it is necessary to amend Directives 2006/43/EC 3 , 2013/34/EU 4 , (EU) 2022/2464 5 and (EU) 2024/1760 6 of the European Parliament and of the Council, whilst maintaining the policy objectives specified in the Commission communication of 11 December 2019 entitled ‘The European Green Deal’ (the ‘European Green Deal’) and the Commission communication of 8 March 2018 entitled ‘Action Plan: Financing Sustainable Growth’ (the ‘Sustainable Finance Action Plan’).
Recital 2
- 5 Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting ( OJ L 322, 16.12.2022, p. 15 , ELI: http://data.europa.eu/eli/dir/2022/2464/oj ). ↩
- 6 Directive (EU) 2024/1760 of the European Parliament and of the Council of 13 June 2024 on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859 ( OJ L, 2024/1760, 5.7.2024, ELI: http://data.europa.eu/eli/dir/2024/1760/oj ). ↩
- 4 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 ( OJ L 182, 29.6.2013, p. 19 , ELI: http://data.europa.eu/eli/dir/2013/34/oj ). ↩
- 3 Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC ( OJ L 157, 9.6.2006, p. 87 , ELI: http://data.europa.eu/eli/dir/2006/43/oj ). ↩