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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

| 84) | Are third-country undertakings required to report sustainability information at individual and/or consolidated level (individual/consolidated sustainability statement) under Articles 19a/29a of the Accounting Directive? Without prejudice to Article 23 of the Transparency Directive, third-country undertakings are required to report sustainability information at individual and/or consolidated level under Articles 19a/29a of the Accounting Directive, but only if the third-country undertaking is an issuer of transferable securities admitted to trading on an EU regulated market, excluding micro-undertakings. Third-country issuers must include sustainability information within their management report as part of their annual financial report, based on Article 4(5) of the Transparency Directive, which cross-refers to Articles 19a and 29a of the Accounting Directive.

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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.