What Directive (EU) 2022/2464 (CSRD) Article 1: Amendments to Directive 2013/34/EU requires
This article extends the application of specific coordination and reporting measures under Directive 2013/34/EU to large undertakings and certain small and medium-sized public-interest entities, regardless of their legal form.
Pillar: Sustainability & ESG · Authority: European Parliament and Council of the European Union · Version: 1.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32022L2464
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Primary Citations — 5 traced to source
- Article 1, paragraph 3: The coordination measures prescribed by Articles 19a, 29a, 29d, 30 and 33, point (aa) of the second subparagraph of Article 34(1), Article 34(2) and (3) and Article 51 of this Directive shall also apply...
- Article 1, paragraph 3: ...shall also apply to the laws, regulations and administrative provisions of the Member States relating to the following undertakings regardless of their legal form...
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