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Directive (EU) 2024/1306 of the European Parliament and of the Council of 29 April 2024 amending Directive 2013/34/EU as regards the time limits for the adoption of sustainability reporting standards for certain sectors and for certain third-country undertakings (Text with EEA relevance)

Directive (EU) 2024/1306 of the European Parliament and of the Council of 29 April 2024 amending Directive 2013/34/EU as regards the time limits for the adoption of sustainability reporting standards for certain sectors and for certain third-country undertakings (Text with EEA relevance)

Directive (EU) 2024/1306 · Directive · 3 articles

Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Amendments to Directive 2013/34/EU

Article 1

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Directive 2013/34/EU is amended as follows: (1) Article 29b(1) is amended as follows: (a) in the third subparagraph, in the introductory wording, the date ‘30 June 2024’ is replaced by ‘30 June 2026’; (b) the following subparagraph is inserted after the third subparagraph: ‘The Commission shall endeavour to adopt delegated acts containing eight of the sustainability reporting standards referred to in the third subparagraph, point (ii), as soon as each is ready.’; (2) in Article 40b, the date ‘30 June 2024’ is replaced by ‘30 June 2026’.

Entry into force

Article 2

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This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .

Other acts of the same type
Council Directive 96/67/EC of 15 October 1996 on access to the groundhandling market at Community airportsCouncil Directive 96/59/EC of 16 September 1996 on the disposal of polychlorinated biphenyls and polychlorinated terphenyls (PCB/PCT)Council Directive 96/53/EC of 25 July 1996 laying down for certain road vehicles circulating within the Community the maximum authorized dimensions in national and international traffic and the maximum authorized weights in international trafficCouncil Directive 96/52/EC of 23 July 1996 amending Directive 85/350/EEC with regard to the Community list of less-favoured farming areas within the meaning of Directive 75/268/EEC (Ireland)Seventh Commission Directive 96/45/EC of 2 July 1996 relating to methods of analysis necessary for checking the composition of cosmetic products (Text with EEA relevance)Commission Directive 96/40/EC of 25 June 1996 establishing a common model for an identity card for inspectors carrying out port State control (Text with EEA relevance)Council Directive 96/30/EC of 13 May 1996 amending Directive 94/80/EC laying down detailed arrangements for the exercise of the right to vote and to stand as a candidate in municipal elections by citizens of the Union residing in a Member State of which they are not nationalsCouncil Directive 96/22/EC of 29 April 1996 concerning the prohibition on the use in stockfarming of certain substances having a hormonal or thyrostatic action and of ß-agonists, and repealing Directives 81/602/EEC, 88/146/EEC and 88/299/EECCommission Directive 96/20/EC of 27 March 1996 adapting to technical progress Council Directive 70/157/EEC relating to the permissible sound level and the exhaust system of motor vehicles (Text with EEA relevance)Commission Directive 96/18/EC of 19 March 1996 amending various Council Directives on the marketing of seeds and propagating materials (Text with EEA relevance)Directive 96/9/EC of the European Parliament and of the Council of 11 March 1996 on the legal protection of databasesCommission Directive 96/8/EC of 26 February 1996 on foods intended for use in energy-restricted diets for weight reduction (Text with EEA relevance)

Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.

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