EU Omnibus I Directive (Directive (EU) 2026/470) A2-13: Single electronic reporting format with mark-up deferred until tagging rules exist (replaced Article 29d of Directive 2013/34/EU)

What does A2-13 require?

Undertakings within Article 19a, and parents within Article 29a, must produce the relevant (individual or consolidated) management report in the XHTML format of Article 3 of Delegated Regulation (EU) 2019/815 and must tag their sustainability reporting, including the Taxonomy Article 8 disclosures, in that format. Until the tagging rules for sustainability information are adopted in that Delegated Regulation, they are not obliged to mark up the sustainability reporting.