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

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On 22 December 2023, Delegated Regulation (EU) 2023/2772, adopted by the European Commission, was published in the OJEU, which is based on the first subparagraph of Article 29b(1) of the Accounting Directive (Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013) and specifies the first set of European Sustainability Reporting Standards (NEIS) that companies will use to carry out its sustainability reporting in accordance with Articles 19a and 29a of the Accounting Directive. Among the sustainability information that companies must disclose are relevant impacts, risks and opportunities in environmental, social and governance issues, which must be presented in a homogeneous manner.  

This delegated act complements the Corporate Sustainability Reporting Directive (CSRD) and is accompanied by the following annexes: 
1. Annex I, which includes:
- Cross-cutting standards:
     • NEIS 1. General requirements
     • NEIS 2. Overview
- Standards on environmental, social and governance issues:
     • NEIS E1. Climate change
     • NEIS E2. Contamination
     • NEIS E3. Water and marine resources
     • NEIS E4. Biodiversity and ecosystems
     • NEIS E5. Use of resources and circular economy
     • NEIS S1. Own staff
     • NEIS S2. Value chain workers
     • NEIS S3. Affected groups
     • NEIS S4. Consumers and end users
     • NEIS G1. Business conduct
2. Annex II, which includes the list of acronyms and the glossary with the definitions to be used to carry out sustainability reporting in accordance with the ISS.
The ISSs in this first set are cross-sectoral, meaning that they apply to all companies falling within the scope of the Corporate Sustainability Reporting Directive, regardless of the sector(s) in which they operate. Listed SMEs will have the option to comply with their reporting requirements under the Corporate Sustainability Reporting Directive by reporting under separate and proportionate rules that the Commission will in principle adopt by the end of June 2024. It is said 'in principle', because it seems that a decision is being prepared that postpones until 30 June 2026 the second package of rules with sector-specific rules, proportionate rules for listed SMEs and rules for third-country companies.

The entry into force of the delegated regulation took place three days after publication, while its application began on 1 January 2024 for financial years starting from that date.

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