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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

| 31) | Until when does the transitional period for the disclosure of information in the value chain apply? Should the commencement date for the three-year transitional period be different for each type of undertaking? Chapter 10.2 of ESRS 1 sets out transitional provisions related to chapter 5 on value chains. The transitional period for the disclosure of information required from the value chain applies for the first 3 financial years of application of the reporting requirements, for each undertaking. For example, if an undertaking falls within the scope of Articles 19a or 29a of the Accounting Directive as of financial year 2024, then it may avail of the transitional period for value chain reporting for financial years 2024, 2025 and 2026.

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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.