The transition plan
The climate transition plan duty, repealed and answered
Buyer task 27, 57. Grounded in 2 provisions of the article record, each cited on the row.
The article behind every field
| Amending article | Changes | The provision, one page each | Who it binds |
|---|---|---|---|
| Article 4(16) | (EU) 2024/1760, Article 22 | Article 22 deleted | The article is repealed; no party now holds the duty it set. |
| Article 2(6) | 2013/34/EU, Article 29b | What the reporting standards must do | Undertakings and groups applying the sustainability reporting standards. |
The table this register rests on
Both answers are stated from the amending directive. The repeal is of the due diligence duty; the reporting-side disclosure in the standards is not repealed by the amending directive, it is left to the delegated act that revises ESRS, which is not held here.
| Question | The answer from the text | Cited |
|---|---|---|
| Was the climate transition plan duty repealed, yes or no? | Yes. The climate change transition plan article of the due diligence directive is deleted, and the recital treats those provisions as disproportionate. | Directive (EU) 2026/470, Article 4(16), deleting Article 22 of Directive (EU) 2024/1760; Directive (EU) 2026/470, recital 47 |
| Does the due diligence transition plan duty survive the repeal on the reporting side, yes or no? | No. The amending directive carries no replacement on the reporting side for the duty it removes; it leaves the ESRS transition plan disclosure as it stands, and the revision of ESRS is by a delegated act. | Directive (EU) 2026/470, Article 4(16) and Directive (EU) 2026/470, recital 18 |
| The disclosure consequence | A policy no longer has to rest on a transition plan under the due diligence directive, and a statement section that rested on it has to be taken out or re-based; no residual mandatory wording may be left behind. | Directive (EU) 2026/470, Article 4(16) |
Add a row
| Policy or statement section | Was the climate transition plan duty in the due diligence directive repealed? | Does the due diligence transition plan duty survive the repeal on the reporting side? | The consequence recorded for this section | Date the change was agreed and minuted | Reading |
|---|
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Specimen: a worked row from this register
The specimen the record holds for this register, rendered from data/ by the same code the page and the browser use (R-165). Made up, so you can see what the register reads. Not your data, and not a finding about anyone.
| Policy or statement section | Was the climate transition plan duty in the due diligence directive repealed? | Does the due diligence transition plan duty survive the repeal on the reporting side? | The consequence recorded for this section | Date the change was agreed and minuted | Reading |
|---|---|---|---|---|---|
| Due diligence policy, the climate transition plan clause | yes | no | The clause was removed and the policy re-approved without it; the section of the statement that rested on it was taken out and the removal is minuted. | 2026-10-14 | Due diligence policy, the climate transition plan clause: the climate transition plan duty is repealed, yes: Article 4(16) of Directive (EU) 2026/470 deletes Article 22 of Directive (EU) 2024/1760, and recital 47 records that the provisions were deemed disproportionate. On the reporting side the duty does not survive: the amending directive carries no replacement, and the revision of the reporting standards is left to a delegated act (recital 18 of Directive (EU) 2026/470). The clause was removed and the policy re-approved without it; the section of the statement that rested on it was taken out and the removal is minuted. Dated 2026-10-14. |
What this register does not do
It does not amend your policy or your statement. It records the answer the text gives, the section it touches and the date the change was agreed, and it says plainly that the revision of the reporting standard is left to a delegated act this record does not hold.
Not legal advice; does not certify. Every field carries the article it rests on, and where the text is silent the register says so rather than inventing a fact.
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