(fra kommisjonsforordningen)

(1) Commission Delegated Regulation (EU) 2023/2772 specifies 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, starting from the financial year indicated in Article 5(2) of Directive (EU) 2022/2464 of the European Parliament and of the Council for each category of undertakings. 

(2) Directive (EU) 2026/470 of the European Parliament and of the Council has amended Directive 2013/34/EU by, inter alia, reducing the number of undertakings that fall within the scope of Articles 19a and 29a of that Directive and by simplifying the sustainability reporting requirements from financial years beginning on or after 1 January 2027. In line with Directive (EU) 2026/470, and based on the experience gained with the application of the existing sustainability standards, it is necessary to amend the existing sustainability reporting standards by: (i) reducing the number of datapoints; (ii) prioritising quantitative datapoints over narrative text; (iii) further distinguishing between mandatory and voluntary datapoints; (iv) providing clear instructions on how to apply the materiality principle; (v) improving consistency with other Union legislation; and (vi) taking account, to the greatest extent possible, of interoperability with global sustainability reporting standards. Furthermore, it is necessary to simplify certain provisions of Delegated Regulation (EU) 2023/2772 and simplify the structure and presentation of the reporting standards. 

(3) The Commission has taken into account the technical advice provided by EFRAG, which meets the criteria set out in Article 49(3b), first, second and third subparagraphs, of Directive 2013/34/EU. However, to ensure proportionality and to facilitate the correct application of the sustainability reporting standards by the undertakings concerned, the Commission has made changes in relation to EFRAG’s technical advice as regards: (i) materiality and materiality assessment; (ii) fair presentation; (iii) the level of aggregation and disaggregation; (iv) the ability to omit certain information; (v) anticipated financial effects; (vi) greenhouse gas emissions; (vii) climate transition plans; (viii) microplastics; ix) emission of pollutants; (x) substances of very high concern; (xi) specific provisions for asset management activities; (xii) human rights incidents and incidents of discrimination; and (xiii) coherence with Directive (EU) 2024/1760 of the European Parliament and of the Council regarding due diligence. 

(4) These sustainability reporting standards meet the requirements set out in Article 29b of Directive 2013/34/EU. 

(5) It is thus necessary to replace the sustainability reporting standards set out in Annex I to Delegated Regulation (EU) 2023/2772. 

(6) Delegated Regulation (EU) 2023/2772 should therefore be amended accordingly. 

(7) In accordance with Article 29b(1), third subparagraph, of Directive 2013/34/EU, this Regulation should enter into force not earlier than four months after its adoption.

(8) To provide undertakings with appropriate time to prepare for the application of the new requirements, and to minimise compliance costs, this Regulation should apply to the financial years beginning on or after 1 January 2027. 

(9) To reduce the reporting burden for undertakings already subject to sustainability reporting standards under the version of Commission Delegated Regulation (EU) 2023/2772 currently in force, those undertakings should, for the financial years beginning between 1 January 2026 and 31 December 2026, be allowed to apply either the standards as applicable pursuant to Commission Delegated Regulation (EU) 2023/2772 as last amended by Commission Delegated Regulation (EU) 2025/1416 or pursuant to this Regulation. In addition, undertakings that choose to apply Commission Delegated Regulation (EU) 2023/2772 as last amended by Commission Delegated Regulation (EU) 2025/1416 for those financial years should be able to apply certain reliefs introduced by this Regulation. To ensure transparency and comparability, undertakings should clearly state in their sustainability statement which version they apply for those financial years. 

(10) In accordance with Article 49(3b), fourth subparagraph, of Directive 2013/34/EU, the Commission has consulted jointly the Member State Expert Group on Sustainable Finance, referred to in Article 24 of Regulation (EU) 2020/852 of the European Parliament and of the Council, and the Accounting Regulatory Committee, referred to in Article 6 of Regulation (EC) No 1606/2002 of the European Parliament and of the Council. 

(11) In accordance with Article 49(3b), fifth subparagraph, of Directive 2013/34/EU, the Commission has requested the opinion of the European Securities and Markets Authority, the European Banking Authority and the European Insurance and Occupational Pensions Authority. 

(12) In accordance with Article 49(3b), sixth subparagraph, of Directive 2013/34/EU, the Commission has also consulted the European Environment Agency, the European Union Agency for Fundamental Rights, the European Central Bank, the Committee of European Auditing Oversight Bodies and the Platform on Sustainable Finance established pursuant to Article 20 of Regulation (EU) 2020/852,