Article 29c deleted

What is the requirement, in plain English?

The former Article 29c on the sustainability reporting standards for certain undertakings is removed from the Directive. It no longer sets a requirement for the reporting year.

What evidence does a regulator or an auditor ask for?

The statement's change log showing the section that drew on this article removed, with no residual mandatory wording.

Which dates matter?

• Transposition of Articles 1, 2 and 3: 19 March 2027

The transposition deadline for Articles 1 to 3 of the amending directive is 19 March 2027 (Article 5). For Article 4 it is 26 July 2028, applied from 26 July 2029.

What does it cross-reference?

• Article 2(8) of this amending Directive (the new Article 29ca)

How do I check a draft against this provision?

Paste your draft into the reading. The reading returns, per provision, whether a phrase specific to this requirement appears in your own words, quoted, with the article cited here. Where a line reaches nothing it reads no mapping identified.

Not legal advice; does not certify. Every field on this page carries its own source pointer, and the record is replayed by the pages, the check and the export from one reviewed record.