Governance and accounts

Accounts and reporting

This subtopic includes Practice Note: EU Accounting Directive—summary of main provisions, which provides an overview of the main provisions of Directive 2013/34/EU (the EU Accounting Directive).

This sub-topic also contains the following detailed practical guidance on EU mandatory corporate sustainability reporting requirements, as primarily contained in the EU Accounting Directive, as amended by the Corporate Sustainability Reporting Directive (Directive (EU) 2022/2464) and the EU Taxonomy Regulation (Regulation (EU) 2020/852). The EU mandatory reporting regime requires companies to report on sustainability and environmental social governance (ESG) matters linked to their business development, performance, and value chain as well as the environmental and social impacts of their business activities. The requirements covered in these Practice Notes will be relevant to practitioners advising large EU companies, as well as non-EU companies with a significant trading presence in the EU market. The content takes account of the major changes made by the EU Sustainability Omnibus Directive in March 2026

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   EU corporate sustainability reporting—outline—this outline serves an