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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

| 83) | Do key intangible resources have to be included in the sustainability statement? Article 19(1) of the Accounting Directive sets out information which must be included in the undertaking’s management report. Article 19(1) fourth subparagraph of the Accounting Directive requires information concerning key intangible resources to be included in the management report. Therefore, this information does not necessarily have to be included in the sustainability statement and may be provided in a different section of the management report.

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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.