CSRD Disclosure CheckerAmending Directive (EU) 2026/470, article by article

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Transposition watch, Member State by Member State

What this register doesOne row per Member State where the group operates, read against the two dates the text states: 19 March 2027 for the measures for Articles 1, 2 and 3, and 26 July 2028 for the measures for Article 4. A state is not yet notified in this record until a national measure is entered against it. The register never invents a national transposition date, and a blank never reads as transposed.

Buyer task 54, 7. Grounded in 3 provisions of the article record, each cited on the row.

The article behind every field

Amending articleChangesThe provision, one page eachWho it binds
Article 5Directive (EU) 2026/470, Article 5The transposition deadlineMember States; the undertakings that read the national measures.
Article 4(22)(EU) 2024/1760, Article 37(1)The due diligence transposition and application datesMember States; companies within scope.
Article 6Directive (EU) 2026/470, Article 6Entry into forceThe amending Directive itself.

Add a row

Member StateThe national measure against the deadlineThe measures this row watchesThe national measure reference, if you have itReading

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.

Member StateThe national measure against the deadlineThe measures this row watchesThe national measure reference, if you have itReading
Francenot yet notified in this recordArticles 1, 2 and 3 (deadline 19 March 2027)left blanknot yet notified in this record: no national measure is entered for France. The deadline is 19 March 2027 (Article 5 of Directive (EU) 2026/470). Not a statement that no measure exists.

The watch, one row per Member State

Every Member State of the European Union, at the starting position of the watch: no national measure is entered in this record, so no state reads as transposed and no national transposition date is invented. Enter the measure you read on the row above and the register reads it against the deadline the text states.

Member StateThe deadline the text statesStatus in this record
Austria19 March 2027 for Articles 1, 2 and 3 (Article 5 of Directive (EU) 2026/470); 26 July 2028 for Article 4 (Article 4(22) of Directive (EU) 2024/1760, as amended by Article 4(22) of Directive (EU) 2026/470)no national measure entered in this record
Belgium19 March 2027 for Articles 1, 2 and 3 (Article 5 of Directive (EU) 2026/470); 26 July 2028 for Article 4 (Article 4(22) of Directive (EU) 2024/1760, as amended by Article 4(22) of Directive (EU) 2026/470)no national measure entered in this record
Bulgaria19 March 2027 for Articles 1, 2 and 3 (Article 5 of Directive (EU) 2026/470); 26 July 2028 for Article 4 (Article 4(22) of Directive (EU) 2024/1760, as amended by Article 4(22) of Directive (EU) 2026/470)no national measure entered in this record
Croatia19 March 2027 for Articles 1, 2 and 3 (Article 5 of Directive (EU) 2026/470); 26 July 2028 for Article 4 (Article 4(22) of Directive (EU) 2024/1760, as amended by Article 4(22) of Directive (EU) 2026/470)no national measure entered in this record
Cyprus19 March 2027 for Articles 1, 2 and 3 (Article 5 of Directive (EU) 2026/470); 26 July 2028 for Article 4 (Article 4(22) of Directive (EU) 2024/1760, as amended by Article 4(22) of Directive (EU) 2026/470)no national measure entered in this record
Czechia19 March 2027 for Articles 1, 2 and 3 (Article 5 of Directive (EU) 2026/470); 26 July 2028 for Article 4 (Article 4(22) of Directive (EU) 2024/1760, as amended by Article 4(22) of Directive (EU) 2026/470)no national measure entered in this record
Denmark19 March 2027 for Articles 1, 2 and 3 (Article 5 of Directive (EU) 2026/470); 26 July 2028 for Article 4 (Article 4(22) of Directive (EU) 2024/1760, as amended by Article 4(22) of Directive (EU) 2026/470)no national measure entered in this record
Estonia19 March 2027 for Articles 1, 2 and 3 (Article 5 of Directive (EU) 2026/470); 26 July 2028 for Article 4 (Article 4(22) of Directive (EU) 2024/1760, as amended by Article 4(22) of Directive (EU) 2026/470)no national measure entered in this record
Finland19 March 2027 for Articles 1, 2 and 3 (Article 5 of Directive (EU) 2026/470); 26 July 2028 for Article 4 (Article 4(22) of Directive (EU) 2024/1760, as amended by Article 4(22) of Directive (EU) 2026/470)no national measure entered in this record
France19 March 2027 for Articles 1, 2 and 3 (Article 5 of Directive (EU) 2026/470); 26 July 2028 for Article 4 (Article 4(22) of Directive (EU) 2024/1760, as amended by Article 4(22) of Directive (EU) 2026/470)no national measure entered in this record
Germany19 March 2027 for Articles 1, 2 and 3 (Article 5 of Directive (EU) 2026/470); 26 July 2028 for Article 4 (Article 4(22) of Directive (EU) 2024/1760, as amended by Article 4(22) of Directive (EU) 2026/470)no national measure entered in this record
Greece19 March 2027 for Articles 1, 2 and 3 (Article 5 of Directive (EU) 2026/470); 26 July 2028 for Article 4 (Article 4(22) of Directive (EU) 2024/1760, as amended by Article 4(22) of Directive (EU) 2026/470)no national measure entered in this record
Hungary19 March 2027 for Articles 1, 2 and 3 (Article 5 of Directive (EU) 2026/470); 26 July 2028 for Article 4 (Article 4(22) of Directive (EU) 2024/1760, as amended by Article 4(22) of Directive (EU) 2026/470)no national measure entered in this record
Ireland19 March 2027 for Articles 1, 2 and 3 (Article 5 of Directive (EU) 2026/470); 26 July 2028 for Article 4 (Article 4(22) of Directive (EU) 2024/1760, as amended by Article 4(22) of Directive (EU) 2026/470)no national measure entered in this record
Italy19 March 2027 for Articles 1, 2 and 3 (Article 5 of Directive (EU) 2026/470); 26 July 2028 for Article 4 (Article 4(22) of Directive (EU) 2024/1760, as amended by Article 4(22) of Directive (EU) 2026/470)no national measure entered in this record
Latvia19 March 2027 for Articles 1, 2 and 3 (Article 5 of Directive (EU) 2026/470); 26 July 2028 for Article 4 (Article 4(22) of Directive (EU) 2024/1760, as amended by Article 4(22) of Directive (EU) 2026/470)no national measure entered in this record
Lithuania19 March 2027 for Articles 1, 2 and 3 (Article 5 of Directive (EU) 2026/470); 26 July 2028 for Article 4 (Article 4(22) of Directive (EU) 2024/1760, as amended by Article 4(22) of Directive (EU) 2026/470)no national measure entered in this record
Luxembourg19 March 2027 for Articles 1, 2 and 3 (Article 5 of Directive (EU) 2026/470); 26 July 2028 for Article 4 (Article 4(22) of Directive (EU) 2024/1760, as amended by Article 4(22) of Directive (EU) 2026/470)no national measure entered in this record
Malta19 March 2027 for Articles 1, 2 and 3 (Article 5 of Directive (EU) 2026/470); 26 July 2028 for Article 4 (Article 4(22) of Directive (EU) 2024/1760, as amended by Article 4(22) of Directive (EU) 2026/470)no national measure entered in this record
Netherlands19 March 2027 for Articles 1, 2 and 3 (Article 5 of Directive (EU) 2026/470); 26 July 2028 for Article 4 (Article 4(22) of Directive (EU) 2024/1760, as amended by Article 4(22) of Directive (EU) 2026/470)no national measure entered in this record
Poland19 March 2027 for Articles 1, 2 and 3 (Article 5 of Directive (EU) 2026/470); 26 July 2028 for Article 4 (Article 4(22) of Directive (EU) 2024/1760, as amended by Article 4(22) of Directive (EU) 2026/470)no national measure entered in this record
Portugal19 March 2027 for Articles 1, 2 and 3 (Article 5 of Directive (EU) 2026/470); 26 July 2028 for Article 4 (Article 4(22) of Directive (EU) 2024/1760, as amended by Article 4(22) of Directive (EU) 2026/470)no national measure entered in this record
Romania19 March 2027 for Articles 1, 2 and 3 (Article 5 of Directive (EU) 2026/470); 26 July 2028 for Article 4 (Article 4(22) of Directive (EU) 2024/1760, as amended by Article 4(22) of Directive (EU) 2026/470)no national measure entered in this record
Slovakia19 March 2027 for Articles 1, 2 and 3 (Article 5 of Directive (EU) 2026/470); 26 July 2028 for Article 4 (Article 4(22) of Directive (EU) 2024/1760, as amended by Article 4(22) of Directive (EU) 2026/470)no national measure entered in this record
Slovenia19 March 2027 for Articles 1, 2 and 3 (Article 5 of Directive (EU) 2026/470); 26 July 2028 for Article 4 (Article 4(22) of Directive (EU) 2024/1760, as amended by Article 4(22) of Directive (EU) 2026/470)no national measure entered in this record
Spain19 March 2027 for Articles 1, 2 and 3 (Article 5 of Directive (EU) 2026/470); 26 July 2028 for Article 4 (Article 4(22) of Directive (EU) 2024/1760, as amended by Article 4(22) of Directive (EU) 2026/470)no national measure entered in this record
Sweden19 March 2027 for Articles 1, 2 and 3 (Article 5 of Directive (EU) 2026/470); 26 July 2028 for Article 4 (Article 4(22) of Directive (EU) 2024/1760, as amended by Article 4(22) of Directive (EU) 2026/470)no national measure entered in this record

What this register does not do

It does not hold a national measure for any state and it does not state a transposition date other than the two the directive text sets. The entry into force of the amending directive itself is read from Article 6 and is separate from transposition.

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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