The Commission's review reports and their dates

What is the requirement, in plain English?

The Commission's review duty is rewritten: it assesses how many undertakings use the voluntary standards and whether the amended scope should be widened to large undertakings below the two tests and to third-country undertakings that trade in the Union without a subsidiary or branch. The report on the first set of points is due by 30 April 2029 and the report on the scope point by 30 April 2031, each every three years after, with legislative proposals if appropriate.

What evidence does a regulator or an auditor ask for?

Not an undertaking duty; it is the review mechanism a buyer watches for a later change, and it is recorded with its source.

Which dates matter?

• First review report: 30 April 2029
• Scope review report: 30 April 2031

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?

• 2013/34/EU 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.