Emtract Ingest

Overview

Jurisdiction: European Union
Topic: -
Instrument type: Directive
Reference number: 2024/1306
Valid from: 2024-05-28
Valid to: 2026-08-13
Modified date: 2024-04-29
Listed at: Unlisted draft
Withdrawn at: -
Description: Amends Directive 2013/34/EU to postpone by two years the deadlines for adopting sector-specific sustainability reporting standards and standards for certain third-country undertakings.

Source URL	Crawler	Publish date
https://publications.europa.eu/resource/celex/32024L1306	EUR-Lex Crawl	2024-04-29

	Type	Status	Started at	Finished at
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This regulation asks no questions of its own — every condition uses a general attribute.

No obligations.

No measures.

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No milestones.

	Type	Regulation
	Amends	Directive 2013/34/EU
	Source reference: Article 1 Source excerpt: Directive 2013/34/EU is amended as follows:
	Cites	Commission Delegated Regulation (EU) 2023/2772
	Source reference: Recital (2) Source excerpt: Directive 2013/34/EU of the European Parliament and of the Council requires the Commission to provide for sustainability reporting standards by means of delegated acts, by 30 June 2024, specifying the information that undertakings are to report with regard to sustainability matters and the reporting areas specific to the sector in which an undertaking operates, in addition to the information that undertakings are already required to provide under Commission Delegated Regulation (EU) 2023/2772.
	Cites	Regulation (EC) No 1893/2006
	Source reference: Recital (4) Source excerpt: including sectors listed in Sections A, B (including oil, gas, mining and coal) to H, K and L of Annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council