2025-04-29
Added · Updated
These guidelines apply to competent authorities supervising sustainability information under Article 24(4) of the Transparency Directive for issuers with securities admitted to trading on a regulated market. They define enforcement as the examination of whether sustainability information complies with the sustainability information framework and outline requirements for enforcer organization, selection methods, examination types, and enforcement actions. The guidelines apply to enforcement of sustainability information published from 1 January 2025.
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