Governance and accounts

This subtopic contains the following guidance on EU level rules relating to governance and accounts:

Accounts and reporting

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Practice Note: EU Accounting Directive—summary of main provisions—provides an overview of the main provisions of Directive 2013/34/EU, the EU Accounting Directive
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Practice Note: EU mandatory corporate sustainability reporting—covers the key mandatory EU reporting regimes requiring 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 Practice Note covers the non-financial reporting requirements of the EU Accounting Directive (Directive 2013/34/EU), as amended by the Non-Financial Reporting Directive (Directive 2014/95/EU), and the sustainability reporting requirements applicable from 2024 onwards pursuant to the Corporate Sustainability Reporting Directive (Directive (EU) 2022/2464) and mandatory European Sustainability Reporting Standards (Delegated Regulation (EU) 2023/2772). It also covers the linked corporate reporting requirements under the EU Taxonomy Regulation and due diligence obligations created by the EU Corporate Sustainability Due Diligence Directive. The requirements covered in this Practice Note will be relevant to practitioners

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Latest EU Law News

Commission opens EU DMA breach investigation into Google search practices

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EU Law weekly highlights—13 November 2025

This week's edition of EU Law weekly highlights includes analysis that the Council of the EU reimposed a comprehensive set of restrictive measures against Iran. In addition this week, the European Commission announced that 21 European airlines agreed to modify their practices regarding environmental claims, opened an antitrust investigation to assess whether Deutsche Börse and Nasdaq breached EU competition rules, the European Data Protection Board adopted an opinion on the Commission’s draft adequacy decision on the level of protection of personal data in Brazil, launched a public consultation seeking input on which ready-to-use templates on the EU General Data Protection Regulation compliance, the Commission welcomed the judgment of the Court of Justice on Adequate Minimum Wages Directive, the European Parliament’s Committee on Employment and Social Affairs has urged the Commission to propose legislation regulating the use of algorithmic management, the Commission published its 2025 State of the Energy Union and Climate Progress Reports, launched a call for participants in a Multi-Stakeholder Forum on Internet Standards Deployment, launched work on a code of practice for the marking and labelling of AI-generated content, the 30th Conference of the Parties (COP30) of the UN Framework Convention on Climate Change officially began, the Council of the EU reached an agreement to amend the European Climate Law, the Council and Parliament reached a provisional agreement on the CountEmissionsEU proposal and on the simplification of the Common Agricultural Policy.

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