EU as regards the time limits for the adoption of sustainability reporting standards for certain sectors and for certain third-country undertakings - Main contents

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dossier	COM(2023)596 - Amendment of Directive 2013/34/EU as regards the time limits for the adoption of sustainability reporting standards for ...
document	COM(2023)596
date	April 29, 2024

Article 1

Amendments to Directive 2013/34/EU

Directive 2013/34/EU is amended as follows:

(1)

Article 29b(1) is amended as follows:

(a)	in the third subparagraph, in the introductory wording, the date ‘30 June 2024’ is replaced by ‘30 June 2026’;

(b)	the following subparagraph is inserted after the third subparagraph: ‘The Commission shall endeavour to adopt delegated acts containing eight of the sustainability reporting standards referred to in the third subparagraph, point (ii), as soon as each is ready.’;

(2)	in Article 40b, the date ‘30 June 2024’ is replaced by ‘30 June 2026’.

Article 2

Entry into force

This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

Article 3

Addressees

This Directive is addressed to the Member States.