S.L. 386.31 Art. 12Information referred to in regulation 6.

For financial years starting before 1 January 2028, by way of derogation from regulation 6, small undertakings and medium-

sized undertakings which are listed public-interest entities may decide not to include in their directors’ report the information referred to in regulation 6. In such cases, the undertaking shall nevertheless, briefly state in its directors’ report the basis on which the sustainability reporting was not provided.