
Commission Delegated Regulation (EU) 2023/2772
Regulation on sustainability reporting standards The Regulation complements Directive 2013/34/EU with regard to reporting standards on

Regulation on sustainability reporting standards The Regulation complements Directive 2013/34/EU with regard to reporting standards on

Corporate Sustainability Reporting Directive Extends sustainability reporting requirements for EU and non-EU companies

Extends sustainability reporting requirements for EU and non-EU companies, improving consistency and comparability of information on
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