Article 17 › 4 CSDDD — DIRECTIVE (EU) 2024/1760 OF THE EUROPEAN PARLIAMENT AND OF…

Article 17 › 4

CSDDD

DIRECTIVE (EU) 2024/1760 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 13 June 2024 on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859 (Text with EEA relevance) · European Union

For the purposes of ensuring the efficient collection and management of information submitted in accordance with paragraph 1, the Commission shall be empowered to adopt implementing measures to specify: (a) any other metadata required to accompany the information; (b) the structuring of data in the information; and (c) for which information a machine-readable format is required and, in such cases, which machine-readable format is to be used.

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