On 22 December 2023, there was published in the Official Journal of the EU, Commission Delegated Regulation (EU) 2023/2772 supplementing the EU Accounting Directive (as amended by the Corporate Sustainability Reporting Directive (CSRD)) as regards sustainability reporting standards. The Delegated Regulation sets out the first set of EU sustainability reporting standards under the CSRD. It came into force on the third day following publication and applies from 1 January 2024 for financial years beginning on or after 1 January 2024.