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

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

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

Addressees

Article 3

This Directive is addressed to the Member States.

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

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