art_5__para_2__para__3
CSRD
Member States shall apply the measures necessary to comply with Article 3 for financial years starting on or after 1 January 2024.
National law under this provision
1 national measure recorded under this provision, in 1 form — sign in to view the analysis.
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Source: EUR-Lex CELLAR · retrieved 2026-08-27 · Text as adopted (Official Journal); later amendments are not incorporated in this text.