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
- 3 July 2026Adoption
- Commission Delegated Regulation of 3 July 2026 amending Delegated Regulation (EU) 2023/2772 as regards the simplification of certain sustainability reporting standards (not in force until it is published in the Official Journal)
- Annexes to the Commission Delegated Regulation amending Delegated Regulation (EU) 2023/2772 as regards the simplification of certain sustainability reporting standards (not in force until it is published in the Official Journal)
- Annexes to the Commission Delegated Regulation amending Delegated Regulation (EU) 2023/2772 as regards the simplification of certain sustainability reporting standards (not in force until it is published in the Official Journal)
- Commission Delegated Regulation of 3 July 2026 supplementing Directive 2013/34/EU by establishing sustainability reporting standards for voluntary use by undertakings protected by the value chain cap (not in force until it is published in the Official Journal)
- Annexes to the Commission Delegated Regulation supplementing Directive 2013/34/EU by establishing sustainability reporting standards for voluntary use by undertakings protected by the value chain cap (not in force until it is published in the Official Journal)
- Annexes to the Commission Delegated Regulation supplementing Directive 2013/34/EU by establishing sustainability reporting standards for voluntary use by undertakings protected by the value chain cap (not in force until it is published in the Official Journal)
- Staff working document accompanying the delegated acts
- Press release
- Commission Delegated Regulation of 3 July 2026 amending Delegated Regulation (EU) 2023/2772 as regards the simplification of certain sustainability reporting standards (not in force until it is published in the Official Journal)
This page was last updated on 3 July 2026