S.L. 386.31 Art. 24Single electronic reporting format.

(1) Undertakings subject to the requirements of regulations 6 to 14, shall prepare their directors’ report in the electronic reporting format specified in Article 3 of Commission Delegated Regulation (EU) 2019/815 of 17 December 2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format and shall mark up their sustainability reporting, including the disclosures provided for in Article 8 of Regulation (EU) 2020/852, in accordance with the electronic reporting format specified in that Delegated Regulation.

(2) Parent undertakings subject to the requirements of regulations 15 to 22 shall prepare their consolidated directors’ report in the electronic reporting format specified in Article 3 of Delegated Regulation (EU) 2019/815 of 17 December 2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format and shall mark up their sustainability reporting, including the disclosures provided for in Article 8 of Regulation (EU) 2020/852, in accordance with the electronic reporting format specified in the said Delegated Regulation.