+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. Forbhreathnú

,
Teideal Rialáil

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

Ceanglais
Foinse Ceanglas

3. Caighdeáin ghaolmhara

Caighdeáin
Foinse Ceanglas