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Commission Notice on the interpretation of certain legal provisions in Directive 2013/34/EU (Accounting Directive), Directive 2006/43/EC (Audit Directive), Regulation (EU) No 537/2014 (Audit Regulation), Directive 2004/109/EC (Transparency Directive), Delegated Regulation (EU) 2023/2772 (first set of European Sustainability Reporting Standards, ‘first ESRS delegated act’), and Regulation (EU) 2019/2088 (Sustainable Finance Disclosures Regulation, ‘SFDR’) as regards sustainability reporting · European Union

| 82) | Which entities are required to provide information on key intangible resources in the management report? Shall this requirement also apply to credit institutions and insurance undertaking, irrespective of their legal form? Large undertakings and listed SMEs (except micro-undertakings) shall report information on the key intangible resources and explain how the business model of the undertaking fundamentally depends on such resources and how such resources are a source of value creation for the undertaking. Article 19 of the Accounting Directive only applies to the types of undertakings referred to in Article 1(1) of the Accounting Directive, including credit institutions and insurance undertakings that fulfil the conditions in Article 1(1) of the Accounting Directive. This information must be included in the management report (but not necessarily in the sustainability statement).

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Source: EUR-Lex (Cellar) · retrieved 2026-09-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.