Today the Directive (EU) 2026/470, amending Directives 2006/43, 2013/34, 2022/2464 and 2024/1760 as regards certain corporate sustainability reporting requirements and certain corporate sustainability due diligence requirements, is published in the Official Journal of the European Union and it will come into force on the twentieth day after its publication.

Member states will have one year from the entry into force of the Directive to transpose its provisions into national law.