lexiara

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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

Issuers of transferable securities admitted to trading on an EU regulated market that are large undertakings or SMEs (excluding micro-undertakings) or parent undertakings of large groups as defined in the Accounting Directive, will also have to publish the management report in compliance with the requirements set out in the Accounting Directive and specified under paragraphs 1.1 and 1.2 above. Exemption rules under Articles 19a(8) and 19a(9) of the Accounting Directive also apply.

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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.