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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)

directive · European Union · 32026L0470

263 provisions in 342 nodes · 21 provisions hand work to national law

Defined terms · All instruments · European Central Bank · access to information · accounting · auditing · branch · climate change · collective agreement · company law

Table
Table
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)
Preamble
Subparagraph
Opening citation 1
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Subparagraph
Recital 1
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Subparagraph
Article 1 Amendments to Directive 2006/43/EC
Subparagraph
(1)
(a)
(b)
(c)
(d)
(2)
(3)
(a)
(b)
(c)
(4)
(a)
‘(a)
(b)
(a)
(b)
(c)
(d)
(e)
(f)
(5)
Article 2 Amendments to Directive 2013/34/EU
Subparagraph
(1)
(a)
(b)
(2)
(a)
(b)
(c)
(3)
(4)
(a)
(b)
(i)
(a)
(b)
(i)
(ii)
(c)
(a)
(b)
(c)
(i)
(ii)
(d)
(a)
(b)
(ii)
(iii)
(a)
(i)
(ii)
(iii)
(iv)
(b)
(i)
(ii)
(c)
(i)
(ii)
(d)
(i)
(ii)
(c)
(d)
(5)
(a)
(b)
(i)
(a)
(b)
(i)
(ii)
(c)
(a)
(b)
(c)
(i)
(ii)
(d)
(a)
(b)
(ii)
(iii)
(a)
(i)
(ii)
(iii)
(iv)
(b)
(i)
(ii)
(c)
(i)
(ii)
(d)
(i)
(ii)
(c)
(d)
(e)
(6)
(a)
(b)
(c)
(7)
(8)
(9)
(10)
(11)
(a)
(b)
(12)
(a)
‘(aa)
(b)
(13)
(a)
(b)
(c)
(14)
(a)
(b)
(c)
(d)
(i)
(ii)
(iii)
(e)
Article 3 Amendments to Directive (EU) 2022/2464
Subparagraph
(1)
(a)
(i)
(ii)
(1)
‘(i)
(2)
‘(ii)
(iii)
(b)
(i)
(ii)
(1)
‘(i)
(2)
‘(ii)
(iii)
(c)
(2)
(a)
‘(b)
(c)
(b)
Article 4 Amendments to Directive (EU) 2024/1760
Subparagraph
(1)
(a)
(a)
(b)
(b)
(c)
(2)
(a)
(i)
‘(a)
(ii)
‘(c)
(b)
(i)
‘(a)
(ii)
‘(c)
(c)
(3)
(a)
‘(n)
(b)
‘(u)
(4)
(5)
(a)
(b)
‘(e)
(c)
(6)
(a)
(a)
(b)
(b)
(a)
(b)
(c)
(c)
(d)
(7)
(8)
(a)
(b)
(c)
(9)
(a)
(b)
(c)
(10)
(a)
(b)
(11)
(12)
(13)
(a)
(b)
(14)
(15)
(a)
(b)
(16)
(17)
(a)
(b)
(18)
(19)
(20)
(a)
(b)
(c)
(d)
(e)
(f)
(21)
(a)
(b)
(i)
(ii)
‘–
(iii)
(iv)
‘(f)
(22)
Article 5 Transposition
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Article 6 Entry into force
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Article 7 Addressees
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Note
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