Sources
Every source behind the record
The short answerOne primary source: Directive (EU) 2026/470 and the four directives it amends, saved from EUR-Lex on 2026-10-17. Four related frameworks are held for a topical cross-check. No number here comes from anywhere else.
The primary source
Directive (EU) 2026/470 of 24 February 2026, EUR-Lex CELEX 32026L0470, and the four directives it amends: 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760. Saved as plain text and HTML on 2026-10-17. The transposition deadline for Articles 1, 2 and 3, 19 March 2027, is stated in Article 5 of the amending directive.
- Directive (EU) 2026/470 on EUR-Lex
- Directive 2006/43/EC
- Directive 2013/34/EU
- Directive (EU) 2022/2464
- Directive (EU) 2024/1760
The article record, provision by provision
- Directive (EU) 2026/470, Article 1(1) · changes 2006/43/EC, Article 3(4) · official text
- Directive (EU) 2026/470, Article 1(2) · changes 2006/43/EC, Article 24b(1), second subparagraph · official text
- Directive (EU) 2026/470, Article 1(3) · changes 2006/43/EC, Article 26a(3) · official text
- Directive (EU) 2026/470, Article 1(4) · changes 2006/43/EC, Article 45(5)(a) and new 45(5b) · official text
- Directive (EU) 2026/470, Article 1(5) · changes 2006/43/EC, Article 48a(2), second subparagraph · official text
- Directive (EU) 2026/470, Article 2(1) · changes 2013/34/EU, Article 1(3) and 1(4) · official text
- Directive (EU) 2026/470, Article 2(2) · changes 2013/34/EU, Article 3(13) · official text
- Directive (EU) 2026/470, Article 2(3) · changes 2013/34/EU, Article 19(1), fourth subparagraph · official text
- Directive (EU) 2026/470, Article 2(4) · changes 2013/34/EU, Article 19a(1) and 19a(3) · official text
- Directive (EU) 2026/470, Article 2(5) · changes 2013/34/EU, Article 29a(1) and 29a(3) · official text
- Directive (EU) 2026/470, Article 2(6) · changes 2013/34/EU, Article 29b · official text
- Directive (EU) 2026/470, Article 2(7) · changes 2013/34/EU, Article 29c · official text
- Directive (EU) 2026/470, Article 2(8) · changes 2013/34/EU, new Article 29ca (Chapter 6a) · official text
- Directive (EU) 2026/470, Article 2(9) · changes 2013/34/EU, Article 29d · official text
- Directive (EU) 2026/470, Article 2(10) · changes 2013/34/EU, new Chapter 6c, Articles 29e and 29f · official text
- Directive (EU) 2026/470, Article 2(11) · changes 2013/34/EU, Article 33(1) · official text
- Directive (EU) 2026/470, Article 2(12) · changes 2013/34/EU, Article 34(1), point (aa) and new 34(2a) · official text
- Directive (EU) 2026/470, Article 2(13) · changes 2013/34/EU, Article 40a(1) · official text
- Directive (EU) 2026/470, Article 2(14) · changes 2013/34/EU, Article 49 · official text
- Directive (EU) 2026/470, Article 3(1) · changes (EU) 2022/2464, Article 5(2), first and third subparagraphs · official text
- Directive (EU) 2026/470, Article 3(2) · changes (EU) 2022/2464, Article 6(1) · official text
- Directive (EU) 2026/470, Article 4(1) · changes (EU) 2024/1760, Article 1 · official text
- Directive (EU) 2026/470, Article 4(2) · changes (EU) 2024/1760, Article 2(1) and 2(2) · official text
- Directive (EU) 2026/470, Article 4(3) · changes (EU) 2024/1760, Article 3(1), points (n) and (u) · official text
- Directive (EU) 2026/470, Article 4(4) · changes (EU) 2024/1760, Article 4 · official text
- Directive (EU) 2026/470, Article 4(5) · changes (EU) 2024/1760, Article 6 · official text
- Directive (EU) 2026/470, Article 4(6) · changes (EU) 2024/1760, Article 8(2) and new 8(2a) · official text
- Directive (EU) 2026/470, Article 4(7) · changes (EU) 2024/1760, Article 9(4) · official text
- Directive (EU) 2026/470, Article 4(8) · changes (EU) 2024/1760, Article 10(6) · official text
- Directive (EU) 2026/470, Article 4(9) · changes (EU) 2024/1760, Article 11(7) · official text
- Directive (EU) 2026/470, Article 4(10) · changes (EU) 2024/1760, Article 13(3) · official text
- Directive (EU) 2026/470, Article 4(11) · changes (EU) 2024/1760, Article 15 · official text
- Directive (EU) 2026/470, Article 4(12) · changes (EU) 2024/1760, Article 16(3) · official text
- Directive (EU) 2026/470, Article 4(13) · changes (EU) 2024/1760, Article 17 · official text
- Directive (EU) 2026/470, Article 4(14) · changes (EU) 2024/1760, Article 18 · official text
- Directive (EU) 2026/470, Article 4(15) · changes (EU) 2024/1760, Article 19 · official text
- Directive (EU) 2026/470, Article 4(16) · changes (EU) 2024/1760, Article 22 · official text
- Directive (EU) 2026/470, Article 4(17) · changes (EU) 2024/1760, Article 24 · official text
- Directive (EU) 2026/470, Article 4(18) · changes (EU) 2024/1760, Article 25(1) · official text
- Directive (EU) 2026/470, Article 4(19) · changes (EU) 2024/1760, Article 27(4) · official text
- Directive (EU) 2026/470, Article 4(20) · changes (EU) 2024/1760, Article 29 · official text
- Directive (EU) 2026/470, Article 4(21) · changes (EU) 2024/1760, Article 36 · official text
- Directive (EU) 2026/470, Article 4(22) · changes (EU) 2024/1760, Article 37(1) · official text
- Directive (EU) 2026/470, Article 5 · changes 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760, Article 5 · official text
- Directive (EU) 2026/470, Article 6 · changes Directive (EU) 2026/470, Article 6 · official text
- Directive (EU) 2026/470, Article 7 · changes Directive (EU) 2026/470, Article 7 · official text
The related frameworks we hold
Used only for a topical cross-check, never an equivalence.
- CSRD · 22 requirements held
- EU CSDDD (Directive (EU) 2024/1760) · 18 requirements held
- EU Taxonomy Regulation · 16 requirements held
- German Supply Chain Due Diligence Act (LkSG) · 11 requirements held
Not legal advice; does not certify. A regime not held is named on the rules page and nothing is stated from it.