Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards

CELEX: 32023R2772
Document type: REG_DEL
Sector: Legislation
Date of document: 2023-07-31
In force since: 2024-01-01
Status: In force
ELI: http://data.europa.eu/eli/reg_del/2023/2772/oj

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Article 1 Subject matter

The sustainability reporting standards that undertakings are to use for carrying out their sustainability reporting in accordance with Articles 19a and 29a of Directive 2013/34/EU following the timetable set out in Article 5(2) of Directive (EU) 2022/2464 are set out in Annexes I and II of this Regulation.

Article 2 Entry into force and application

This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union. It shall apply from 1 January 2024 for financial years beginning on or after 1 January 2024.

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