The Hellenic Accounting and Auditing Standards Oversight Board (HAASOB) announces the commencement of a public electronic consultation on the draft law for the transposition of Directive (EU) 2022/2464 of the European Parliament and the Council. This directive amends Regulation (EU) 537/2014, Directive 2004/109/EC, Directive 2006/43/EC, and Directive 2013/34/EU regarding sustainability reporting by companies.
Additionally, it includes the transposition of Directive (EU) 2023/2775 of the European Commission, which amends Directive 2013/34/EU of the European Parliament and the Council concerning adjustments to size criteria for micro, small, medium, and large enterprises or groups.
This consultation is a significant step toward shaping the regulatory framework, and all interested parties are encouraged to participate by submitting comments and proposals.
The chairman of HAASOB
Panagiotis Giannopoulos