The article record
The article index: every amendment, one page each
The short answer46 provisions across 7 articles of Directive (EU) 2026/470, each on its own page with the party it binds, the requirement in our words, the evidence a regulator asks for and the article it changes. Free to read, no account. The transposition deadline for Articles 1 to 3 is 19 March 2027.
Open any provision by its article number. Every page carries a resolving link to the official text on EUR-Lex.
Article 1(1)Audit firm approval conditions2006/43/EC, Article 3(4)Article 1(2)Key sustainability partner designation2006/43/EC, Article 24b(1), second subparagraphArticle 1(3)Limited assurance standards by 1 July 20272006/43/EC, Article 26a(3)Article 1(4)Third-country audit entity equivalence and a 2025 to 2030 window2006/43/EC, Article 45(5)(a) and new 45(5b)Article 1(5)Delegated power for the assurance standards2006/43/EC, Article 48a(2), second subparagraphArticle 2(1)Who the reporting rules now reach2013/34/EU, Article 1(3) and 1(4)Article 2(2)Inflation review of the thresholds2013/34/EU, Article 3(13)Article 2(3)Key intangible resources disclosure2013/34/EU, Article 19(1), fourth subparagraphArticle 2(4)The sustainability statement duty and the value chain cap2013/34/EU, Article 19a(1) and 19a(3)Article 2(5)Consolidated reporting by the parent2013/34/EU, Article 29a(1) and 29a(3)Article 2(6)What the reporting standards must do2013/34/EU, Article 29bArticle 2(7)Article 29c deleted2013/34/EU, Article 29cArticle 2(8)Voluntary reporting standards for smaller value chain partners2013/34/EU, new Article 29ca (Chapter 6a)Article 2(9)Digital tagging of the statement2013/34/EU, Article 29dArticle 2(10)Digital portal and a report on technological solutions2013/34/EU, new Chapter 6c, Articles 29e and 29fArticle 2(11)Collective responsibility of the board2013/34/EU, Article 33(1)Article 2(12)The statutory auditor's opinion and its scope2013/34/EU, Article 34(1), point (aa) and new 34(2a)Article 2(13)Third-country groups, subsidiaries and branches2013/34/EU, Article 40a(1)Article 2(14)Delegated powers behind the standards2013/34/EU, Article 49Article 3(1)The phased start dates and the de-scoping option(EU) 2022/2464, Article 5(2), first and third subparagraphsArticle 3(2)The Commission's review reports and their dates(EU) 2022/2464, Article 6(1)Article 4(1)What the due diligence directive now covers(EU) 2024/1760, Article 1Article 4(2)The new company-scope tests(EU) 2024/1760, Article 2(1) and 2(2)Article 4(3)Two definitions that decide a case(EU) 2024/1760, Article 3(1), points (n) and (u)Article 4(4)What Member States may not gold-plate(EU) 2024/1760, Article 4Article 4(5)A parent may comply for its subsidiaries(EU) 2024/1760, Article 6Article 4(6)Two-stage due diligence and the information request limit(EU) 2024/1760, Article 8(2) and new 8(2a)Article 4(7)Prioritisation is not a penalty trigger(EU) 2024/1760, Article 9(4)Article 4(8)Last resort for a potential impact(EU) 2024/1760, Article 10(6)Article 4(9)Last resort for an actual impact(EU) 2024/1760, Article 11(7)Article 4(10)When stakeholders are consulted(EU) 2024/1760, Article 13(3)Article 4(11)Monitoring at least every five years(EU) 2024/1760, Article 15Article 4(12)Reporting content by 31 March 2029(EU) 2024/1760, Article 16(3)Article 4(13)Publication through the European single access point(EU) 2024/1760, Article 17Article 4(14)Model contractual clauses by 26 July 2027(EU) 2024/1760, Article 18Article 4(15)Guidelines and their two dates(EU) 2024/1760, Article 19Article 4(16)Article 22 deleted(EU) 2024/1760, Article 22Article 4(17)The supervisory authority and its notification(EU) 2024/1760, Article 24Article 4(18)Powers and resources of the supervisor(EU) 2024/1760, Article 25(1)Article 4(19)The penalty ceiling(EU) 2024/1760, Article 27(4)Article 4(20)Civil liability moves back to national law(EU) 2024/1760, Article 29Article 4(21)The implementation review by 26 July 2031(EU) 2024/1760, Article 36Article 4(22)The due diligence transposition and application dates(EU) 2024/1760, Article 37(1)Article 5The transposition deadline2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760, Article 5Article 6Entry into forceDirective (EU) 2026/470, Article 6Article 7AddresseesDirective (EU) 2026/470, Article 7