Governance and accounts

Accounts and reporting

1. •

   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

2. •

   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