What Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting - Article 6: Transitional provisions requires
This article establishes specific transitional provisions, allowing certain undertakings temporary exemptions or options to omit specific information from their individual or consolidated sustainability reports for a limited period.
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 — 6 traced to source
- Article 6(1): Until 31 December 2029, in the case of a consolidated sustainability report of a parent undertaking of a group that includes undertakings that are not subject to this Directive, the parent undertaking may choose not to include in its consolidated sustainability report the information referred to in Article 2(1), point (b)(v), of Regulation (EU) 2020/852 with respect to those undertakings.
- Article 6(2): A parent undertaking that is subject to Article 19a or 29a of Directive 2013/34/EU shall be exempt from the obligations set out in Article 5(1), second subparagraph, and Article 8(4) of Regulation (EU) 2020/852 for the financial years starting before 1 January 2028.
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