Directive (EU) 2022/2464 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting. País/Territorio Unión Europea Tipo de documento Legislación Fecha 2022 Fuente FAO, FAOLEX Fuente original Official Journal of the European Union L 322, 16 December 2022, pp. 15-80. Materia Ganado, Medio ambiente gen., Mar, Agua, Especies silvestres y ecosistemas Palabra clave Calidad del aire/contaminación del aire Biodiversidad Fortalecimiento de la capacidad Cambio climático Negocios/industria/corporaciones Recopilación de datos/informes Conservación del ecosistema Educación Emisiones Auditoría ambiental Contaminación de las aguas dulces Gobernanza Derechos humanos Contaminación marina Control de la contaminación Principio de cautela Evaluación/manejo de riesgos Protección social Normas Desarrollo sostenible Protección de los animales Ordenación/conservación Manejo de recursos hídricos Área geográphica Pays de l'Union Européenne Entry into force notes This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. Article 4 of this Directive shall apply from 1 January 2024for financial years starting on or after 1 January 2024. Resumen This Directive makes several amendments in the Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU and inserts new rules regarding sustainability reporting standards for small and medium-sized undertakings, single electronic reporting format, sustainability reports concerning third-country undertakings, sustainability reporting standards for third-country undertakings, development of ESMA guidelines on the supervision of sustainability reporting by national competent authorities, education and professional competence of auditors, assurance of sustainability reporting, assurance report on sustainability reporting, and regulatory arrangements between Member States as regards the assurance of sustainability reporting. The sustainability reporting standards shall, taking into account the subject matter of a particular sustainability reporting standard:(a) specify the information that undertakings are to disclose about climate change adaptation and mitigation, including greenhouse gas emissions; water and marine resources; resource use and the circular economy; pollution; and biodiversity and ecosystems; (b) specify the information that undertakings are to disclose about the social and human rights factors; and (c) specify the information that undertakings are to disclose about the governance factors, such as business ethics and corporate culture, including anti-corruption and anti-bribery, the protection of whistleblowers and animal welfare. Texto completo Inglés Página web eur-lex.europa.eu