CORRIGENDUM to Commission Delegated Regulation (EU) 2023/2772 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards (Officia...

EUROPEAN COMMISSION CORRIGENDUM Brussels, 18.4.2024 C(2024) 2471 final to Commission Delegated Regulation (EU) 2023/2772 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards (Official Journal of the European Union, L 2023/2772, 22 December 2023) CORRIGENDUM to Commission Delegated Regulation (EU) 2023/2772 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards (Official Journal of the European Union, L 2023/2772, 22 December 2023) On page 16, in Annex I, ESRS 1 ‘General requirements’, paragraph 91(a) for: ‘the potential financial effects of the events’ read: ‘the anticipated financial effects of the events’; On page 26, in Annex I, ESRS 1 ‘General requirements’, Appendix A ‘Application requirements’, paragraph AR 15(b) for: ‘potential financial effects related to sustainability matters’ read: ‘anticipated financial effects related to sustainability matters’; On page 32, in Annex I, ESRS 1 ‘General requirements’, Appendix B ‘Qualitative characteristics of information’, paragraph QC 17 for: ‘Complementary information presented pursuant to paragraph 113 shall be provided in a way that avoids obscuring material information’ read: ‘Complementary information presented pursuant to paragraph 114 shall be provided in a way that avoids obscuring material information’; On page...