+Article 40b Sustainability reporting standards for third-country undertakings

Article 40b Sustainability reporting standards for third-country undertakings

Article 40b

Sustainability reporting standards for third-country undertakings

The Commission shall adopt by ►M7  30 June 2026 ◄ a delegated act in accordance with Article 49 supplementing this Directive to provide for sustainability reporting standards for third-country undertakings that specify the information that is to be included in the sustainability reports referred to in Article 40a.

1. Overview

,
Summary Regulation

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements
Source Requirement

3. Related Standards

Standards
Source Requirement