Emtract Ingest

Overview

Jurisdiction: European Union
Topic: -
Instrument type: Directive
Reference number: 2026/470
Valid from: 2026-03-18
Valid to: 2026-03-18
Modified date: 2026-02-24
Listed at: Unlisted draft
Withdrawn at: -
Description: Amends EU rules on corporate sustainability reporting and corporate sustainability due diligence, notably by narrowing the scope, introducing revised thresholds, and providing compliance relief for companies and value chains.

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Sources

Source URL	Crawler	Publish date
https://publications.europa.eu/resource/celex/32026L0470	EUR-Lex Crawl	2026-02-24

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Rule sets

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Questions this regulation asks

Attributes only this regulation asks about — criteria no general attribute expresses. A company answers each once.

This regulation asks no questions of its own — every condition uses a general attribute.

Obligations

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Measures

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Penalties

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Milestones

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Linked regulations

	Type	Regulation
	Amends	Directive 2006/43/EC
	Source reference: Title Source excerpt: 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
	Amends	Directive 2013/34/EU
	Source reference: Title Source excerpt: 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
	Amends	Corporate Sustainability Reporting Directive
	Source reference: Title Source excerpt: 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
	Amends	Corporate Sustainability Due Diligence Directive
	Source reference: Title Source excerpt: 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
	Cites	Sustainable Finance Disclosure Regulation
	Source reference: Article 2(1)(b) of this Directive Source excerpt: Regulation (EU) 2019/2088 of the European Parliament and of the Council
	Cites	Directive 2004/109/EC
	Source reference: Recital (10) Source excerpt: Directive 2004/109/EC of the European Parliament and of the Council
	Cites	Directive (EU) 2016/943
	Source reference: Recital (14) and Article 2(4)(b) Source excerpt: Directive (EU) 2016/943 of the European Parliament and of the Council
	Cites	Regulation (EU) 2023/2418
	Source reference: Article 2(4)(b) and Article 2(5)(b) Source excerpt: Regulation (EU) 2023/2418 of the European Parliament and of the Council
	Cites	Regulation (EC) No 1221/2009
	Source reference: Recital (22) Source excerpt: Regulation (EC) No 1221/2009 of the European Parliament and of the Council
	Cites	Commission Recommendation (EU) 2025/1710
	Source reference: Recital (22) and Article 2(8) Source excerpt: Commission Recommendation (EU) 2025/1710
	Cites	Commission Delegated Regulation (EU) 2019/815
	Source reference: Recital (24) and Article 2(9) Source excerpt: Commission Delegated Regulation (EU) 2019/815
	Cites	Regulation (EU) 2020/852
	Source reference: Recital (24), Article 2(9), Article 2(14)(d) and Article 4(12) Source excerpt: Regulation (EU) 2020/852 of the European Parliament and of the Council
	Cites	Regulation (EC) No 864/2007
	Source reference: Recital (49) Source excerpt: Regulation (EC) No 864/2007 of the European Parliament and of the Council
	Cites	Regulation (EU) 2023/2859
	Source reference: Article 4(13) Source excerpt: Regulation (EU) 2023/2859

Corporate Sustainability Reporting and Due Diligence Amending Directive In force Unlisted