A parent may comply for its subsidiaries

What is the requirement, in plain English?

A parent company in scope may be allowed to fulfil the due diligence duties on behalf of its in-scope subsidiaries where that ensures effective compliance, without removing the subsidiary's exposure to the supervisory authority or its civil liability. Point (e) is rewritten around seeking contractual assurances from business partners and suspending a relationship, and paragraph 3 is deleted.

What evidence does a regulator or an auditor ask for?

The group policy showing which duties the parent runs for which subsidiaries, the subsidiary list, and the record of contractual assurances and any suspension.

Which dates matter?

• Transposition of Article 4 (due diligence amendments): 26 July 2028

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?

• (EU) 2024/1760 Articles 10 and 11

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.