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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

Based on Article 29a Accounting Directive, an undertaking governed by the law of a Member State that is a parent undertaking of a large group (43) must report sustainability information at consolidated level (consolidated sustainability statement) concerning the undertaking’s impacts on sustainability matters, and concerning how sustainability matters affect the undertaking’s development, performance and position.

← 1.2. Sustainability information to be reported at consolidated level under Article 29a Accounting Directive (consolidated sustainability statement) · All articles · sec_1_2__para__2 →

Source: EUR-Lex (Cellar) · retrieved 2026-09-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.