Legal provisions of COM(2023)596 - Amendment of Directive 2013/34/EU as regards the time limits for the adoption of sustainability reporting standards for certain sectors and for certain third-country undertakings

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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 EN
date April 29, 2024

Contents

Article 1 - Amendments to Directive 2013/34/EU

Directive 2013/34/EU is amended as follows:

(1)In Article 29b(1), third subparagraph, introductory wording, ‘30 June 2024’ is replaced by ‘30 June 2026’;

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

Article 2 - Entry into force

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