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View the document| Name | Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards |
| Author | European Commission |
| Source | Official Journal of the European Union |
| Publication date | 22. 12. 2023 |
| Version in force as of | This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union. It shall apply from 1 January 2024 for financial years beginning on or after 1 January 2024. |
Additional information:
This Regulation shall be binding in its entirety and directly applicable in all Member States.