1760 as regards the dates from which Member States are to apply certain corporate sustainability reporting and due diligence requirements - Main contents

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dossier	COM(2025)80 - Amendment of Directives (EU) 2022/2464 and (EU) 2024/1760 as regards the dates from which Member States are to apply certain ...
document	COM(2025)80
date	April 14, 2025

Article 1

Amendments to Directive (EU) 2022/2464

Article 5(2) of Directive (EU) 2022/2464 is amended as follows:

(a)

the first subparagraph is amended as follows:

(i)	in point (b), the introductory wording is replaced by the following: ‘for financial years starting on or after 1 January 2027:’ ;

(ii)	in point (c), the introductory wording is replaced by the following: ‘for financial years starting on or after 1 January 2028:’ ;

(b)

the third subparagraph is amended as follows:

(i)	in point (b), the introductory wording is replaced by the following: ‘for financial years starting on or after 1 January 2027:’ ;

(ii)	in point (c), the introductory wording is replaced by the following: ‘for financial years starting on or after 1 January 2028:’.

Article 2

Amendment to Directive (EU) 2024/1760

In Article 37(1) of Directive (EU) 2024/1760, the first and second subparagraphs are replaced by the following:

‘1. Member States shall adopt and publish, by 26 July 2027, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall forthwith communicate the text of those measures to the Commission.

They shall apply those measures:

(a)

from 26 July 2028 as regards companies referred to in Article 2(1), points (a) and (b), which are formed in accordance with the legislation of the Member State and that had more than 3 000 employees on average and generated a net worldwide turnover of more than EUR 900 000 000 in the last financial year preceding 26 July 2028 for which annual financial statements have been or should have been adopted, with the exception of the measures necessary to comply with Article 16, which Member States shall apply to those companies for financial years starting on or after 1 January 2029;

(b)

from 26 July 2028 as regards companies referred to in Article 2(2), points (a) and (b), which are formed in accordance with the legislation of a third country and that generated a net turnover of more than EUR 900 000 000 in the Union, in the financial year preceding the last financial year preceding 26 July 2028, with the exception of the measures necessary to comply with Article 16, which Member States shall apply to those companies for financial years starting on or after 1 January 2029;

(c)

from 26 July 2029 as regards all other companies referred to in Article 2(1), points (a) and (b), and Article 2(2), points (a) and (b), and companies referred to in Article 2(1), point (c), and Article 2(2), point (c), with the exception of the measures necessary to comply with Article 16, which Member States shall apply to those companies for financial years starting on or after 1 January 2030.’.

Article 3

Transposition

1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 31 December 2025. They shall immediately inform the Commission thereof.

When Member States adopt those measures, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States.

2. Member States shall communicate to the Commission the text of the main measures of national law which they adopt in the field covered by this Directive.

Article 4

Entry into force

This Directive shall enter into force on the day following that of its publication in the Official Journal of the European Union.

Article 5

Addressees

This Directive is addressed to the Member States.