Legislation
22 August 2024
Improving environmental reporting guidelines in the EU
Legislation
22 August 2024
Adventure tourism
Coastal, maritime and inland water tourism
Cultural tourism
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Delegated Regulation (EU) 2023/2772 supplements Directive 2013/34/EU by mandating detailed sustainability reporting from large companies and listed SMEs across the EU for comprehensive and consistent reporting.
Publications Office of the European Union
Topics
Austria
Belgium
Bulgaria
Croatia
Cyprus
Czechia
Denmark
Estonia
EU-27
Finland
France
Germany
Greece
Hungary
Ireland
Italy
Latvia
Lithuania
Luxembourg
Malta
Netherlands
Poland
Portugal
Romania
Slovakia
Slovenia
Spain
Sweden
Academic/Research and VET Institutions
Company with 250 or more employees
Consumer / tourist organisation
Cultural and Heritage Organisations
Destination Management & Marketing Organisations
EU institutions
Financial Institutions and Investors
Industry Associations and Chambers of Commerce
International Organisations
Local authorities
Media/Travel Journalist Organisations
National authorities
Networks and Federations / Confederations
NGOs / Non-profits
Regional authorities
SMEs (a company with less than 250 employees)
Trade Unions
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Specific types of tourism
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Adventure tourism
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Coastal, maritime and inland water tourism
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Cultural tourism
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Ecotourism
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Education tourism
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Festival tourism
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Gastronomy tourism
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Health and medical tourism
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MICE tourism
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Mountain tourism
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Religious tourism
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Rural tourism
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Sports tourism
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Urban/city tourism
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Wellness tourism
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Transition Pathway Strategic Areas
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Governance of tourism destinations
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Sustainable mobility
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Business activities
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Activities of amusement parks and theme parks
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Activities of associations and other organisations supporting tourism
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Air passenger transport
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Camping grounds, recreational vehicle parks and trailer parks
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Events catering and other food services
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Festivals, cultural and entertainment activities
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Gardens and nature reserves activities
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Holiday Housing / Apartments and other short stay accommodation
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Hotel and similar accommodation
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Mobile beverage services
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Mobile food services
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Museums
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Operation of historical sites
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Other
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Other accommodation
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Other amusement and recreation activities
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Other food and beverage services
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Other holiday reservation services
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Other tourism transportation activities
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Rail Passenger transport
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Recreational and sport activities
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Restaurants, cafes and bars (Food and Beverage serving activities)
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Road passenger transport
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Tour operator activities
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Travel agency activities
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Water (sea, coastal and inland) passenger transport
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The European Commission issued the Delegated Regulation (EU) 2023/2772 on July 31, 2023, to supplement Directive 2013/34/EU regarding sustainability reporting standards. This regulation applies across the European Union and mandates that large undertakings, small and medium-sized enterprises with securities on EU regulated markets, and parent undertakings of large groups include detailed sustainability information in their management reports. By incorporating technical advice from the European Financial Reporting Advisory Group (EFRAG), the regulation aims to ensure comprehensive and consistent sustainability reporting.
#ESG reporting #Empowerment
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