New consolidated version: Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market and amending Directive 2001/34/EC

A new consolidated version of Directive 2004/109/EC, the so-called Transparency Directive, specifying disclosure requirements of listed issuers was published in the Official Journal (OJ) of the EU.
This latest consolidated version includes the modifications made by Directive (EU) 2022/2464, the so-called Corporate Sustainability Reporting Directive (CSRD),
(a) to set out provisions as regards issuers‘ obligation to obtain and publicly disclose an „assurance opinion“ which must be provided by a qualified audit firm to confirm that the sustainability-related information in the management reports of issuers subject to the new CSRD are correct and
(b) to set out provisions for both national competent authorities and (third-country) issuers as regards the accounting standards to be applied in the preparation of sustainability-related disclosures.
For more details on the amendments made by the CSRD, please refer to EventID 18755.