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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

| 4) | Are SMEs without transferable securities admitted to trading on an EU regulated market required to report sustainability information under Articles 19a/29a of the Accounting Directive? SMEs without transferable securities admitted to trading on an EU regulated market are not required to report sustainability information at individual level under Article 19a of the Accounting Directive (individual sustainability statement). They are however required to report sustainability information at consolidated level under Article 29a of the Accounting Directive (consolidated sustainability statement) if they are parent undertakings of a large group (78). Article 29a of the Accounting Directive applies regardless of the size of the parent undertaking.

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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.