Annual Financial Statements Directive

Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings

Stage: In force, reached 2 Jul 2026
In force: In force since 19 Jul 2013 · CELEX 32013L0034
Transposition deadline: 20 Jul 2015
Procedure: Directive
Last activity: 2 Jul 2026

2 entries · record as of 14 Sept 2026

Where it stands

Latest: Delegated act adopted: Revised European sustainability reporting standards (revision), 2 Jul 2026.

2 Jul 2026
- Delegated act adopted: Revised European sustainability reporting standards (revision)
- Scrutiny finished: Revised European sustainability reporting standards (revision)

6 acts

Delegated and implementing acts beneath it

By status: 4 published, 2 scrutiny finished.

Act	Kind	Status	Adoption	Transposition deadline
Sustainability reporting standards for voluntary use	Delegated · Regulation	Scrutiny finished	Q2 2026
Revised European sustainability reporting standards (revision)	Delegated · Regulation	Scrutiny finished	Q2 2026
Commission Delegated Regulation (EU) 2025/1416	Delegated · Regulation	Published
Commission Implementing Regulation (EU) 2024/2952	Implementing · Regulation	Published	Q3 2024
Commission Implementing Regulation (EU) 2021/1090	Delegated · Regulation	Published	06/2023
Commission Delegated Directive (EU) 2023/2775	Delegated · Directive	Published	Q4 2023	1 Jan 2023

Titles link to EUR-Lex where the act has been published.

Summary

Generated

Directive 2013/34/EU sets EU-wide rules on annual and consolidated financial statements, including sustainability reporting and public country-by-country tax reporting for groups with revenue over EUR 750 million. It applies to EU companies, branches and non-EU parents' EU subsidiaries, with size-based thresholds for micro, small, medium and large undertakings.

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Sources: EUR-Lex. Record as of 14 Sept 2026. Something wrong on this page? Report an error.

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