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Certified EU ESG Reporting Expert Materials

Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting
Amended date: 16.04.2025

Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards ESRS Set 1
Date of document: 11.07.2025

Commission Delegated Regulation (EU) …/… of 11 July 2025
amending Delegated Regulation (EU) 2023/2772 as regards the postponement of the date of application of certain disclosure requirements for certain undertakings under the Corporate Sustainability Reporting Directive (ESRS “Quick-Fix” Delegated Act)
Date of document: 11.07.2025

Annex to Commission Delegated Regulation (EU) …/… of 11 July 2025
Annex — List of phased-in disclosure requirements replacing Appendix C of ESRS 1: phased-in and temporarily omittable disclosures for financial years 2025–2026
Date of document: 11.07.2025

Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088
Date of document: 22.06.2020

Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation
Amended date: 21.11.2023

Commission Delegated Regulation (EU) 2021/2139 of 4 June 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives
Amended date: 19.12.2024

Commission Delegated Regulation (EU) 2023/2486 of 27 June 2023 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to the sustainable use and protection of water and marine resources, to the transition to a circular economy, to pollution prevention and control, or to the protection and restoration of biodiversity and ecosystems and for determining whether that economic activity causes no significant harm to any of the other environmental objectives and amending Commission Delegated Regulation (EU) 2021/2178 as regards specific public disclosures for those economic activities
Date of document: 21.11.2023

Commission Delegated Regulation (EU) 2026/73 of 4 July 2025 amending Delegated Regulation (EU) 2021/2178 as regards the simplification of the content and presentation of information to be disclosed concerning environmentally sustainable activities and Delegated Regulations (EU) 2021/2139 and (EU) 2023/2486 as regards simplification of certain technical screening criteria for determining whether economic activities cause no significant harm to environmental objectives

Annexes to Commission Delegated Regulation (EU) …/… amending Commission Delegated Regulation (EU) 2021/2178 as regards the simplification of the content and presentation of information to be disclosed concerning environmentally sustainable activities and Commission Delegated Regulations (EU) 2021/2139 and (EU) 2023/2486 as regards simplification of certain technical screening criteria for determining whether economic activities cause no significant harm to environmental objectives
Date of document: 04.07.2025

Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability‐related disclosures in the financial services sector
Date of document: 20.12.2023

Commission Delegated Regulation (EU) 2022/1288 of 6 April 2022 supplementing Regulation (EU) 2019/2088 of the European Parliament and of the Council with regard to regulatory technical standards specifying the details of the content and presentation of the information in relation to the principle of do no significant harm, specifying the content, methodologies and presentation of information in relation to sustainability indicators and adverse sustainability impacts, and the content and presentation of the information in relation to the promotion of environmental or social characteristics and sustainable investment objectives in precontractual documents, on websites and in periodic reports
Amended date: 17.02.2023

Directive (EU) 2024/1760 of the European Parliament and of the Council of 13 June 2024 on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859
Amended date: 16.04.2025

Note: The 2025 ESRS “Quick-Fix” (C(2025) 4812 final) and the 2025 Taxonomy Simplification Package (C(2025) 4568 final) have been adopted by the European Commission but may still be pending publication in the Official Journal. Candidates should refer to the most recent consolidated versions available on EUR-Lex and the European Commission website.

Council Directive 2000/43/EC (Race Equality Directive)
Document date: 19.07.2000

Council Directive 2000/78/EC (Employment Equality Directive)
Published date: 02.12.2000

Council Directive 97/81/EC (Part-time Work Framework Agreement)
Document date: 20.01.1998

Directive 2006/54/EC on equal opportunities and equal treatment of men and women in matters of employment and occupation (recast)
Published date: 26.07.2006