Updated 04/02/2025
In force

Version from: 28/05/2024
Amendments
There is currently no Level 2 legal act based on or specifying Article 29d.
FAQ36 - Sustainability information under art. 19a/29a AD
Status: Final
Answered: 13/11/2024
Art. 29d
FAQ37 - Sustainability information under art. 19a/29a AD
Status: Final
Answered: 13/11/2024
Art. 29d
FAQ38 - Sustainability information under art. 19a/29a AD
Status: Final
Answered: 13/11/2024
Art. 29d
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Article 29d

Article 29d - Directive 2013/34/EU (Accounting Directive)

Article 29d

Single electronic reporting format

1.  
Undertakings subject to the requirements of Article 19a of this Directive shall prepare their management report in the electronic reporting format specified in Article 3 of Commission Delegated Regulation (EU) 2019/815 ( 26 ) and shall mark up their sustainability reporting, including the disclosures provided for in Article 8 of Regulation (EU) 2020/852, in accordance with the electronic reporting format specified in that Delegated Regulation.
2.  
Parent undertakings subject to the requirements of Article 29a shall prepare their consolidated management report in the electronic reporting format specified in Article 3 of Delegated Regulation (EU) 2019/815 and shall mark up their sustainability reporting, including the disclosures provided for in Article 8 of Regulation (EU) 2020/852, in accordance with the electronic reporting format specified in that Delegated Regulation.

( 26 ) Commission Delegated Regulation (EU) 2019/815 of 17 December 2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format (OJ L 143, 29.5.2019, p. 1).