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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

| 13) | Are Exchange-Traded Funds (ETFs) and Real Estate Investment Trusts (REITs) required to report sustainability information under Articles 19a and 29a of the Accounting Directive? As regards ETFs, since these financial products are established as Collective Investments in Transferable Securities (UCITS) or Alternative Investment Funds (AIFs), the same exemption applicable to UCITS and AIFs applies (see FAQ 11). As regards listed REITs, to the extent that they meet the conditions of Article 4(1)(a) of Directive 2011/61/EU (85) to qualify as AIFs, the same exemption applicable to AIFs applies (see FAQ 11).

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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.