On 22 December 2023, Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 was published in the Official Journal of the EU, supplementing Directive 2013/34/EU of the European Parliament and of the Council with regard to reporting standards on sustainability information (so-called ESRS). Selected companies will for the first time publish information on sustainability according to the ESRS in their annual report for the accounting period starting on January 1, 2024. You can find a link to the delegated regulation in individual languages ​​as well as questions and answers on the adoption of the ESRS on the EC website.