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EU Accounting Directive (Directive 2013/34/EU)

What is EU Accounting Directive (Directive 2013/34/EU)?

The EU directive that sets what every limited liability undertaking's annual accounts must contain and how they are measured, presented, consolidated, reported on by management, audited and published, now carrying the sustainability reporting duties for large undertakings and groups, the third-country group reports, payments-to-governments reporting for extractive and logging companies and public country-by-country tax reporting for the largest groups. It comprises 53 controls organised across 11 domains, and applies in the European Union.

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Where EU Accounting Directive (Directive 2013/34/EU) overlaps with the standards you already hold

EU Accounting Directive (Directive 2013/34/EU) vs ISO 27001:2022View comparison →EU Accounting Directive (Directive 2013/34/EU) vs SOC 2View comparison →EU Accounting Directive (Directive 2013/34/EU) vs NIST CSF 2.0View comparison →EU Accounting Directive (Directive 2013/34/EU) vs GDPRView comparison →EU Accounting Directive (Directive 2013/34/EU) vs HIPAAView comparison →EU Accounting Directive (Directive 2013/34/EU) vs PCI DSS 4.0View comparison →

What EU Accounting Directive (Directive 2013/34/EU) means in your sector

EU Accounting Directive (Directive 2013/34/EU) for Healthcare→EU Accounting Directive (Directive 2013/34/EU) for Financial Services→EU Accounting Directive (Directive 2013/34/EU) for Technology→EU Accounting Directive (Directive 2013/34/EU) for Government→EU Accounting Directive (Directive 2013/34/EU) for Manufacturing→EU Accounting Directive (Directive 2013/34/EU) for Energy→EU Accounting Directive (Directive 2013/34/EU) for Retail→EU Accounting Directive (Directive 2013/34/EU) for Education→

What EU Accounting Directive (Directive 2013/34/EU) means for your job

EU Accounting Directive (Directive 2013/34/EU) for CISOs→EU Accounting Directive (Directive 2013/34/EU) for Compliance Officers→EU Accounting Directive (Directive 2013/34/EU) for Risk Managers→EU Accounting Directive (Directive 2013/34/EU) for IT Directors→EU Accounting Directive (Directive 2013/34/EU) for DPOs→EU Accounting Directive (Directive 2013/34/EU) for Auditors→

Questions people ask about EU Accounting Directive (Directive 2013/34/EU)

What is EU Accounting Directive (Directive 2013/34/EU)?
The EU directive that sets what every limited liability undertaking's annual accounts must contain and how they are measured, presented, consolidated, reported on by management, audited and published, now carrying the sustainability reporting duties for large undertakings and groups, the third-country group reports, payments-to-governments reporting for extractive and logging companies and public country-by-country tax reporting for the largest groups.
How many controls does EU Accounting Directive (Directive 2013/34/EU) have?
EU Accounting Directive (Directive 2013/34/EU) contains 53 controls organized across 11 domains.
Where does EU Accounting Directive (Directive 2013/34/EU) apply?
EU Accounting Directive (Directive 2013/34/EU) applies in European Union. Organizations operating in or serving customers in this jurisdiction should check whether its requirements reach them.
Which version of EU Accounting Directive (Directive 2013/34/EU) is covered here?
This page covers EUR-Lex consolidated text 02013L0034-20260318 (007.001), incorporating Directives 2014/95/EU, 2014/102/EU, (EU) 2021/2101, (EU) 2022/2464 (CSRD), (EU) 2023/2864, Delegated Directive (EU) 2023/2775, (EU) 2024/1306 and (EU) 2026/470 (Omnibus I); a further consolidation dated 30 January 2027 is listed on EUR-Lex for the deferred ESAP and third-country provisions.

Query EU Accounting Directive (Directive 2013/34/EU) programmatically

EU Accounting Directive (Directive 2013/34/EU), its 53 controls and every mapping into other standards are available over a REST endpoint and an MCP server, so an agent can read them directly. The free tier is 10 calls a day and needs no signup.

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Written and maintained by Gerard Blokdyk, The Art of Service.Last updated .