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On 22 December 2023, the European Commission published Delegated Regulation (EU) 2023/2772 supplementing Directive 2013/34/EU in the Official Journal of the EU. The European Sustainability Reporting Standards (ESRS) had already been adopted by the European Commission at the end of July 2023 (see details in Express Accounting News 25/2023). The regulation shall enter into force on the third day following that of its publication in the Official Journal of the EU.

The regulation applies to financial years beginning on or after 1 January 2024. The regulation is binding in its entirety and directly applicable in all Member States.

The regulation can be downloaded here.

KPMG Express Accounting News

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