Digital tagging of the statement

What is the requirement, in plain English?

Undertakings subject to the sustainability statement duty must prepare the management report in the single electronic reporting format set by Delegated Regulation (EU) 2019/815 and tag the statement, including the Article 8 taxonomy disclosures, to that format. Parents do the same at consolidated level. Until the mark-up rules are adopted in that Delegated Regulation, undertakings are not required to mark up.

What evidence does a regulator or an auditor ask for?

The tagging plan mapping each datapoint to a taxonomy element, the marked-up statement, and the note on whether the mark-up rules were in force for the year.

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?

• Commission Delegated Regulation (EU) 2019/815
• Regulation (EU) 2020/852 Article 8

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.