lexiara

sec_2__para__4

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

If the third-country parent undertaking prepares the sustainability report in compliance with the ESRS (instead of with the ESRS for certain third-country undertakings), the subsidiary or branch does not need to prepare the sustainability report in accordance with the ESRS for certain third-country undertakings. In this case, the exemptions under Article 19a(9) and Article 29a(8) would apply.

· All articles ·

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