Prioritisation is not a penalty trigger

What is the requirement, in plain English?

Where a company has prioritised impacts in the way the Article allows, the mere fact that it has not addressed a less significant adverse impact does not expose it to penalties under Article 27.

What evidence does a regulator or an auditor ask for?

The prioritisation record and the reason the lower-ranked impact was not addressed in the period.

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 Article 27

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.