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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

| 28) | Which undertakings may use LSME ESRS to prepare their individual sustainability statement as an alternative to the ESRS adopted under Article 29b of the Accounting Directive? The undertakings that may use LSME ESRS to prepare their individual sustainability statement are: — SMEs (excluding micro undertakings) with transferable securities admitted to trading on an EU regulated market; — small and non-complex institutions (95), provided that they are either (i) large undertakings; or (ii) SMEs (excluding micro undertakings) with transferable securities admitted to trading on an EU regulated market; — captive insurance undertakings (96) provided they are either: (i) large undertakings; or (ii) SMEs (excluding micro undertakings) with transferable securities admitted to trading on an EU regulated market; and — captive reinsurance undertakings (97) provided they are either: (i) large undertakings; or (ii) SMEs (excluding micro undertakings) with securities admitted to trading on an EU regulated market.

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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.