sustainability reporting

Defined in Article 2, Transparency Directive

Definitions over time (1)

1. 05/01/2023 – today applies on 12/11/2026 Article 2, Transparency Directive Scope: Whole act

   For the purposes of this Directive the following definitions shall apply:

   ‘sustainability reporting’ means sustainability reporting as defined in point (18) of Article 2 of Directive 2013/34/EU of the European Parliament and of the Council (^{5}).

Used in (12 places in 4 provisions on 12/11/2026)

Transparency Directive (12 in 4)

Article 2² · Article 4³ · Article 23⁶ · Article 28d