Publication through the European single access point

What is the requirement, in plain English?

From 1 January 2031, a company publishing its annual due diligence statement must file it at the same time with the collection point so it can be published on the European single access point. By 31 December 2030 each Member State must name at least one collection body and must tell the markets authority.

What evidence does a regulator or an auditor ask for?

The filing record to the collection body from 1 January 2031, and the Member State designation behind it.

Which dates matter?

• Member State designates the collection body: 31 December 2030
• Statement submitted for the access point: 1 January 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?

• Regulation (EU) 2023/2859

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.