The Directive on corporate sustainability reporting (CSRD) empowers the Commission to adopt delegated and implementing acts to specify how competent authorities and market participants shall comply with the obligations laid down in the directive.
Latest
- 31 July 2023Adoption
Commission Delegated Regulation supplementing Directive 2013/34/EU as regards sustainability reporting standards (not in force until it is published in the Official Journal)
Annex 1 to the Commission Delegated Regulation supplementing Directive 2013/34/EU as regards sustainability reporting standards (not in force until it is published in the Official Journal)
Annex 2 to the Commission Delegated Regulation supplementing Directive 2013/34/EU as regards sustainability reporting standards (not in force until it is published in the Official Journal)
Questions and answers on the adoption of European Sustainability Reporting Standards
Timeline of the initiative, stakeholder's feedback and other language versions