308-34 COMMISSION DELEGATED REGULATION (EU) …/... of 31.7.2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards

Summary

The Accounting Directive (2013/34/EU 1 ) as amended by the Corporate Sustainability Reporting Directive (CSRD - 2022/2464 2 ) requires large companies and listed small and medium-sized companies (SMEs), as well as parent companies of large groups, to include in a dedicated section of their management report the information necessary to understand the company’s impacts on sustainability matters, and the information necessary to understand how sustainability matters affect the company’s development, performance and position.

Thumbnail image for The Accounting Directive (2013/34/EU 1 ) as amended by the Corporate Sustainability Reporting Directive (CSRD - 2022/2464 2 ) requires large companies and listed small and medium-sized companies (SMEs), as well as parent companies of large groups, to include in a dedicated section of their management report the information necessary to understand the company’s impacts on sustainability matters, and the information necessary to understand how sustainability matters affect the company’s development, performance and position.

Issuer

European Union (EU)

Year

2023

Region

International

Issuer (type)

European Commission (Region)

Policy Type

Disclosure

Geographical scope

Regional

Mandatory or voluntary

Mandatory

Global Reporting Initiative (GRI)

Other

Main industries targeted

Finance & Insurance
Professional, Scientific, & Technical Services
Administrative, Support, Waste Management
Public administration

Restrictiveness

Moderate

Sustainable Development Goals (SDGs)

SDG 4: Quality Education
SDG 10: Reduced Inequality
SDG 12: Responsible Consumption and Production
SDG 15: Life on Land

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