From 26 January to March 2024, a feedback period is open on the site of the European Commission on a…
On 22 December 2023, “Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament…
Adjustments of the size criteria for micro, small, medium-sized and large undertakings or groups published On 21 December 2023, the…
On 20 December 2023, Regulation (EU) 2023/2859, Directive (EU) 2023/2864 and Regulation (EU) 2023/2869 were published in the Official Journal…
Order No. 2023-1142 of 6 December 2023 transposes into French law Directive (EU) 2022/2464 of 14 December 2022 known as…
On 22 November 2023, the Council of the European Union announced through a press release that it had adopted its…
On 11 October 2023, the European Financial Reporting Advisory Group (EFRAG) published the “EFRAG Sustainability reporting Work programme for 2024”.…
Starting 1 January 2024, large public-interest entities falling within the scope of the Non-financial Reporting Directive (NFRD) must comply with…
By Delegated Regulation (EU) 2023/2485 of 27 June 2023, the European Commission amends the Delegated Regulation (EU) 2021/2139 of 4…
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