(Under forberedelse) Delegert kommisjonsforordning (EU) .../... om endring av delegert forordning (EU) 2023/2772 med hensyn til standarder for bærekraftsrapportering
Regnskapsdirektivet 2013: endringsbestemmelser om bærekraftsrapportering
(In preparation) Commission Delegated Regulation (EU) .../... amending Delegated Regulation (EU) 2023/2772 as regards the simplification of certain sustainability reporting standards
Utkast til forordning lagt fram av Kommisjonen 6.5.2026 med tilbakemeldingsfrist 3.6.2026
Bakgrunn
(fra Kommisjonens initiativ 6.5.2026)
Revised European sustainability reporting standards
The adoption of the revised European sustainability reporting standards is an important step in the simplification of sustainability reporting in the EU. Those companies that will still be required to report sustainability information will benefit from simpler, streamlined standards. This will reduce the burden on businesses and drive costs down, while preserving core policy objectives.
Draft act
Feedback period: 06 May 2026 - 03 June 2026
Draft delegated regulation - Ares(2026)4623964