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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

| 86) | If a third-country parent undertaking publishes on a voluntary basis a consolidated sustainability statement to allow its subsidiaries to avail of the exemptions under Articles 19a(9) and 29a(8) of the Accounting Directive, does that consolidated sustainability statement need to be included in a consolidated management report or can it be a standalone document? The third-country parent undertaking that complies with Article 29a of the Accounting Directive on a voluntary basis may include the consolidated sustainability statement in a separate document.

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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.