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5.

By ►M2 26 July 2026 ◄ , the Commission shall publish guidelines as regards the application of the due diligence requirements laid down in Articles 49 and 50, with regard to the risks referred to in point 2 of Annex X, and in line, in particular, with the international instruments referred to in points 3 and 4 of Annex X.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-29 · Text as consolidated on 2026-08-13; changes after this date are not shown.