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)

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1. BE Belgium 1 national measures · 2026

   • 31.07.2026 · C − 2026/005819 · Belgisch Staatsblad

     FOD ECONOMIE- Wet tot wijziging van artikel 116 van de wet van 2 december 2024 betreffende de openbaarmaking van duurzaamheidsinformatie door bepaalde vennootschappen en groepen en de assurance van duurzaamheidsinformatie en houdende diverse bepalingen, inzake de datum van toepassing voor organisaties van openbaar belang

2. AT Austria no measures notified
3. BG Bulgaria no measures notified
4. HR Croatia 2 national measures · 2026

   • 09.06.2026 · 727 · Narodne Novine

     Zakon o izmjenama i dopunama Zakona o računovodstvu NN 59/2026

   • 29.04.2026 · 522 · Narodne Novine

     Zakon o dopunama Zakona o tržištu kapitala NN 45/2026

5. CY Cyprus no measures notified
6. CZ Czechia no measures notified
7. DK Denmark no measures notified
8. EE Estonia no measures notified
9. FI Finland 2 national measures

   • · 1141/2015 · Suomen säädöskokoelma (SK)

     Tilintarkastuslaki / Revisionslag (1141/2015) 18.9.2015, viimeksi muutettuna / ändrad senast genom (556/2026) 16.6.2026

   • · 1336/1997 · Suomen säädöskokoelma (SK)

     Kirjanpitolaki / Bokföringslag (1336/1997) 30.12.1997, viimeksi muutettuna / ändrad senast genom (555/2026) 16.6.2026

10. FR France no measures notified
11. DE Germany no measures notified
12. EL Greece no measures notified
13. HU Hungary no measures notified
14. IE Ireland no measures notified
15. IT Italy no measures notified
16. LV Latvia no measures notified
17. LT Lithuania no measures notified
18. LU Luxembourg no measures notified
19. MT Malta no measures notified
20. NL Netherlands no measures notified
21. PL Poland 1 national measures · 2026

    • 13.03.2026 · 2026/333 · Dziennik Ustaw

      Ustawa z dnia 27 lutego 2026 r. o zmianie ustawy o rachunkowości.

22. PT Portugal no measures notified
23. RO Romania 1 national measures · 2026

    • 13.10.2026 · 1281/2026 · Monitorul Oficial al României

      Ordin al ministrului finanțelor nr.1281/2026 referitor la simplificarea raportării privind durabilitatea

24. SK Slovakia no measures notified
25. SI Slovenia no measures notified
26. ES Spain no measures notified
27. SE Sweden no measures notified