(1)Commission Delegated Regulation (EU) 2023/2772 2 specifies the sustainability reporting standards that undertakings are to use for carrying out their sustainability reporting in accordance with Articles 19a and 29a of Directive 2013/34/EU, starting from the financial year indicated in Article 5(2) of Directive (EU) 2022/2464 of the European Parliament and of the Council 3 for each category of undertakings.
Recital 1
Recital 1
- 3 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 ). ↩
- 2 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 ( OJ L, 2023/2772, 22.12.2023, ELI: http://data.europa.eu/eli/reg_del/2023/2772/oj ). ↩