What the reporting standards must do

What is the requirement, in plain English?

The sustainability reporting standards must require information that is understandable, relevant, verifiable, comparable and faithfully represented, and they must avoid a disproportionate administrative or financial burden. Certain earlier subparagraphs are deleted, and the standards are to prioritise the disclosures needed and take account of global standard-setting work.

What evidence does a regulator or an auditor ask for?

The statement's use of the standards in force for the reporting year, and the mapping from each reported datapoint to the standard it comes from.

Which dates matter?

• Transposition of Articles 1, 2 and 3: 19 March 2027

The transposition deadline for Articles 1 to 3 of the amending directive is 19 March 2027 (Article 5). For Article 4 it is 26 July 2028, applied from 26 July 2029.

What does it cross-reference?

• 2013/34/EU Article 29ca
• Article 29d

How do I check a draft against this provision?

Paste your draft into the reading. The reading returns, per provision, whether a phrase specific to this requirement appears in your own words, quoted, with the article cited here. Where a line reaches nothing it reads no mapping identified.

Not legal advice; does not certify. Every field on this page carries its own source pointer, and the record is replayed by the pages, the check and the export from one reviewed record.