Transparency Directive
Initiative
Official name
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
Type
Directive
Level 1
Initiator
EU
Submitted
15.12.2004
Doc. code
2004/109/EC
Summary
Status
Status
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Current version
Final version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
Implementing rules for the Transparency Directive
(binding, Supplement, EU)
harmonisation of transparency requirements
(binding, Amendment, EU)
Corporate sustainability reporting (CSRD)
(binding, Amendment, EU)
Level 2
RTS on major shareholdings/notification requirements
(binding, Supplement, EU)
European Single Electronic Format (ESEF)
(binding, Supplement, EU)
Access to regulated information at the EU level (European Electronic Access Point - EEAP)
(binding, Supplement, EU)
ESEF adjustment due to the IFRS Taxonomy Update 2023/2024
(binding, Amendment, EU)
RTS on the digitalization of sustainability and financial reporting (ESEF and EEAP)
(binding, Supplement, Amendment, EU)
Level 3 / Other
National rules for the notification of major holdings under the Transparency Directive
(non-binding, EU)
FAQs on corporate sustainability reporting (CSRD)
(binding, Supplement, EU)
Source: EU, 2004/109/EC, 2004