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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

| 33) | If an SME with transferable securities admitted to trading on an EU regulated market avails of the 2-year opt-out from sustainability reporting until 2028, does it have to still include Article 8 Taxonomy disclosures in its management report? No. Article 8 Taxonomy Regulation applies to all undertakings required to prepare and publish a sustainability statement under Articles 19a and 29a of the Accounting Directive. However, if an SME (excluding micro-undertakings) with transferable securities admitted to trading on an EU regulated market decides not to include in its management report the sustainability statement under Article 19a(7) of the Accounting Directive – where Article 8 Taxonomy Regulation disclosures would need to be included – it is not required to disclose Article 8 Taxonomy Regulation disclosures.

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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.