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Document 32023R2772

    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:
    services financiers; communication des données; développement durable; information commerciale; norme; petites et moyennes entreprises; impact sur l'environnement; rapport d'activité; responsabilité sociale de l'entreprise; grande entreprise
    See the lifecycle of this act on the Interinstitutional register of delegated acts