Ecolex Logo
Le portail au
droit de l'environnement
Résultats de la recherche » Législation

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.

Pays/Territoire
Union européenne
Type du document
Législation
Date
2022
Source
FAO, FAOLEX
Source d'origine
Official Journal of the European Union L 322, 16 December 2022, pp. 15-80.
Sujet
Bétail, Environnement gén., Mer, Eau, Espèces sauvages et écosystèmes
Mot clé
Qualité de l'air/pollution de l'air Biodiversité Renforcement des capacités Changement de climat Commerce/industrie/sociétés Collecte de données/déclarations Préservation de l'écosystème Éducation Émissions Éco-audit Pollution des eaux douces Gouvernance Droits de l'homme Pollution de la mer Lutte contre la pollution Principe de précaution Évaluation/gestion des risques Protection sociale Normes Développement durable Protection des animaux Gestion/conservation Gestion des resources en eau douce
Aire géographique
Países de la Unión Europea
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.
Résumé

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.

Texte intégral
Anglais
Site web
eur-lex.europa.eu