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ARTICLE · 19 OCTOBER 2023

Commission Work Programme 2024: Reporting Requirements

Arthur Cox
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The European Commission has published its 2024 Work Programme outlining its initiatives for the months ahead, including proposals associated with reporting requirements.

European UnionCorporate/Commercial Law
Suzanne Kearney
Suzanne Kearney
Aisling Carey
Aisling Carey
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The European Commission has published its 2024 Work Programme outlining its initiatives for the months ahead, including proposals associated with reporting requirements.

ESRS

The Work Programme includes proposals to delay the adoption of further European Sustainability Reporting Standards (ESRS) under the Accounting Directive, as amended by the Corporate Sustainability Reporting Directive (CSRD):

  • Sector-specific ESRS are to be adopted by 30 June 2026 (instead of 30 June 2024); and
  • ESRS for non-EU companies (within scope of the CSRD) are to be adopted by 30 June 2026 (instead of 30 June 2024).

As noted in our recent update, EFRAG will initially focus on sector-specific ESRS for "high-impact" sectors and for financial institutions, in addition to ESRS for SMEs.

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This article contains a general summary of developments and is not a complete or definitive statement of the law. Specific legal advice should be obtained where appropriate.

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