Recital 8

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

(8) Directives (EU) 2022/2464 and (EU) 2024/1760 should therefore be amended accordingly. Since the amendment to Directive (EU) 2024/1760 alters the transposition deadline and certain dates of application, all of which fall in the future, Member States would only need to postpone the application dates pursuant to Article 2 of this Directive in the event that they have already transposed Directive (EU) 2024/1760.

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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.