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Document C(2023)5303
European Sustainability Reporting Standards (ESRS)
ДЕЛЕГИРАН РЕГЛАМЕНТ (ЕС) .../... НА КОМИСИЯТА за допълнение на Директива 2013/34/ЕС на Европейския парламент и на Съвета чрез стандарти за отчитането във връзка с устойчивостта
- Legal basis:
- 32013L0034 - A29bP1L1
- Initiative summary:
- This delegated act supplements the Accounting Directive as amended by the Corporate sustainability reporting Directive by specifying the European sustainability reporting standards that certain companies will have to use to prepare their sustainability reporting. This first set includes cross-cutting standards and standards for the disclosure of environmental, social and governance factors.
- EuroVoc thesaurus:
- финансови услуги; разпространение на информацията; дълготрайно развитие; търговска информация; стандарт; малки и средни предприятия; въздействие на околната среда; доклад за дейността; корпоративна социална отговорност; голямо предприятие
- See the lifecycle of this act on the Interinstitutional register of delegated acts
-
- Leading service:
- Directorate-General for Financial Stability, Financial Services and Capital Markets Union
- Expert group:
- E03603
- Planned adoption period:
- 01/06/2023 - 30/06/2023
- Check the status of this initiative on the Better Regulation Portal
-
- Documents:
- Ares(2023)4009405 (Draft delegated regulation)
- Legal basis:
- 32013L0034 - A29bP1L1
- Leading service:
- Directorate-General for Financial Stability, Financial Services and Capital Markets Union
- Expert group:
- E03603
- Check the status of this initiative on the Better Regulation Portal
-
- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
-
- Documents:
- C/2023/5303 final (Delegated regulation)
- Leading service:
- Directorate-General for Financial Stability, Financial Services and Capital Markets Union
-
- Foreseen end of objection period:
- 30/09/2023
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- Documents:
- 32023R2772 (Delegated regulation)