(10)

DIRECTIVE (EU) 2026/470 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 24 February 2026 amending Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760 as regards certain corporate sustainability reporting requirements and certain corporate sustainability due diligence requirements (Text with EEA relevance) · European Union

in Article 13, paragraph 3 is amended as follows: the introductory wording is replaced by the following: ‘Consultation of relevant stakeholders shall take place at the following stages of the due diligence process:’ ; points (c) and (e) are deleted;

← (c) · All articles · (a) →

Source: EUR-Lex (Cellar) · retrieved 2026-10-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.