Reporting content by 31 March 2029

What is the requirement, in plain English?

The Commission must adopt delegated acts by 31 March 2029 setting the content and criteria for the due diligence reporting, aligning them with the reporting standards adopted under Articles 29b and 40b of Directive 2013/34/EU, and must avoid duplicating the reporting duties of financial-market participants already covered by Regulation (EU) 2019/2088 Article 4.

What evidence does a regulator or an auditor ask for?

The annual due diligence statement and the note on how it aligns with the sustainability statement, with no duplicated reporting.

Which dates matter?

• Delegated acts on due diligence reporting: 31 March 2029

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 Articles 29b and 40b
• Regulation (EU) 2019/2088 Article 4

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.