By When Must I Prepare My Sustainability Report?

Sustainability-related financial disclosures should be made at the same time as, and for the same reporting period as, the related financial statements. However, as transition relief for the first year, sustainability reports may be published after the related financial statements. Accordingly, entities required to report interim financial information may present their sustainability reports together with their second-quarter/half-year interim financial reports. Entities that are not required to do so but voluntarily prepare interim reports may present them together with their second-quarter/half-year interim financial reports, provided this is within nine months of the end of the reporting period covered by the financial statements.

Entities that do not prepare interim reports, whether mandatorily or voluntarily, may present their sustainability reports within nine months of the end of the reporting period covered by the financial statements.