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’.