Article 1

Directive (EU) 2025/794 of the European Parliament and of the Council of 14 April 2025 amending Directives (EU) 2022/2464 and (EU) 2024/1760 as regards the dates from which Member States are to apply certain corporate sustainability reporting and due diligence requirements (Text with EEA relevance) · European Union

Article 5(2) of Directive (EU) 2022/2464 is amended as follows: the first subparagraph is amended as follows: in point (b), the introductory wording is replaced by the following: ‘for financial years starting on or after 1 January 2027:’ ; in point (c), the introductory wording is replaced by the following: ‘for financial years starting on or after 1 January 2028:’ ; the third subparagraph is amended as follows: in point (b), the introductory wording is replaced by the following: ‘for financial years starting on or after 1 January 2027:’ ; in point (c), the introductory wording is replaced by the following: ‘for financial years starting on or after 1 January 2028:’.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.