Article 7 CSRD — Entry into force and application

Article 7 — Entry into force and application

CSRD

DIRECTIVE (EU) 2022/2464 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (Text with EEA relevance) · European Union

This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. Article 4 of this Directive shall apply from 1 January 2024 for financial years starting on or after 1 January 2024.

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Source: EUR-Lex CELLAR · retrieved 2026-08-27