sustainability reporting
as defined in Directive 2004/109/EC of the European Parliament and of the Council of…, Article 2(1), point (r) (Definitions)
(r)
‘sustainability reporting’ means sustainability reporting as defined in point (18) of Article 2 of Directive 2013/34/EU of the European Parliament and of the Council ().
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Also defined in
- Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements… 02013L0034-20260318, Article 2, point (18)
(18) ‘sustainability reporting’ means reporting information related to sustainability matters in accordance with Articles 19a, 29a and 29d; - Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual… 02006L0043-20260318, Article 2, point (21)
21. ‘sustainability reporting’ means sustainability reporting as defined in point (18) of Article 2 of Directive 2013/34/EU;