Amending act amends Directive 2006/43/EC (from 18/03/2026; produced the version of 18/03/2026); Directive 2013/34/EU (IFRS) (from 18/03/2026; produced the version of 18/03/2026); Corporate sustainability Reporting Directive (from 18/03/2026; produced the version of 18/03/2026); Corporate Sustainability Due Diligence Directive (CSDDD) (from 18/03/2026; produced the version of 18/03/2026)

Directive (EU) 2026/470

Directive (EU) 2026/470 of the European Parliament and of the Council of 24 February 2026 amending Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760 as regards certain corporate sustainability reporting requirements and certain corporate sustainability due diligence requirements (Text with EEA relevance)

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