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Applies from milestone
First point of application: the provisions apply to financial years beginning on or after 1 January 2024. This takes effect only together with the limitations in section 908(2) and (2a) — balance sheet dates before entry into force are excluded, and below EUR 450 million net turnover or 1,000 employees there is no obligation.
Transposition deadline of Directive (EU) 2022/2464. Austria only met it with the Sustainability Reporting Act on 19 February 2026, around nineteen months after the deadline expired. The source is in the EU act, not in the UGB; no norm node of this entry can point to it.
The provisions on sustainability reporting enter into force at the end of the day on which the Sustainability Reporting Act is published in the Federal Law Gazette. Publication took place on 18 February 2026, so entry into force is 19 February 2026.
The new coercive penalties for other breaches of the corporate reporting provisions — which also cover sustainability reporting — apply from 1 April 2026 and are to be applied to documents with a balance sheet date after 31 March 2026.
Section 282(2a) ceases to have effect at the end of 30 June 2026 and is no longer to be applied as soon as the legal representatives become subject to the declaration duties under section 277(4) or section 280(3).
The declarations on the size class and the reporting criteria (section 277(4)) and on the group reporting duty (section 280(3)) are to be applied to filings received by the court after 30 June 2026, that is from 1 July 2026.
Section 198(7) ceases to have effect at the end of 31 December 2026 and is no longer to be applied to annual financial statements for financial years beginning after 31 December 2026.
Estimated date. The duty to draw up the management report in the single electronic reporting format and to mark up the sustainability reporting applies for the first time to financial years for which the necessary amendments to Delegated Regulation (EU) 2019/815 apply for the first time. The Act gives no date for this; it depends on a Commission act not yet adopted. The value entered here is an estimate and must not be used as a deadline.
The second sentence of section 211(1) as amended by the Sustainability Reporting Act enters into force on 1 January 2027 and is to be applied for the first time to annual financial statements for financial years beginning after 31 December 2026.
Estimated date. The full maximum liability amounts of section 275(2) apply to assurance engagements based on a reasonable assurance standard; until then half of them apply. The Act ties this to a Commission delegated act which, under Article 26a(3) of the Audit Directive, must be adopted at the latest by 1 October 2028. The actual date will only be set in that act.
End of the transitional solution for third-country groups: until 6 January 2030 the consolidated reporting of the EU or EEA subsidiary with the highest net turnover may replace reporting at the level of the third-country parent company and thus support the exemption under section 243b(7) or section 267a(8).
Expires at milestone
First point of application: the provisions apply to financial years beginning on or after 1 January 2024. This takes effect only together with the limitations in section 908(2) and (2a) — balance sheet dates before entry into force are excluded, and below EUR 450 million net turnover or 1,000 employees there is no obligation.
Transposition deadline of Directive (EU) 2022/2464. Austria only met it with the Sustainability Reporting Act on 19 February 2026, around nineteen months after the deadline expired. The source is in the EU act, not in the UGB; no norm node of this entry can point to it.
The provisions on sustainability reporting enter into force at the end of the day on which the Sustainability Reporting Act is published in the Federal Law Gazette. Publication took place on 18 February 2026, so entry into force is 19 February 2026.
The new coercive penalties for other breaches of the corporate reporting provisions — which also cover sustainability reporting — apply from 1 April 2026 and are to be applied to documents with a balance sheet date after 31 March 2026.
Section 282(2a) ceases to have effect at the end of 30 June 2026 and is no longer to be applied as soon as the legal representatives become subject to the declaration duties under section 277(4) or section 280(3).
The declarations on the size class and the reporting criteria (section 277(4)) and on the group reporting duty (section 280(3)) are to be applied to filings received by the court after 30 June 2026, that is from 1 July 2026.
Section 198(7) ceases to have effect at the end of 31 December 2026 and is no longer to be applied to annual financial statements for financial years beginning after 31 December 2026.
Estimated date. The duty to draw up the management report in the single electronic reporting format and to mark up the sustainability reporting applies for the first time to financial years for which the necessary amendments to Delegated Regulation (EU) 2019/815 apply for the first time. The Act gives no date for this; it depends on a Commission act not yet adopted. The value entered here is an estimate and must not be used as a deadline.
The second sentence of section 211(1) as amended by the Sustainability Reporting Act enters into force on 1 January 2027 and is to be applied for the first time to annual financial statements for financial years beginning after 31 December 2026.
Estimated date. The full maximum liability amounts of section 275(2) apply to assurance engagements based on a reasonable assurance standard; until then half of them apply. The Act ties this to a Commission delegated act which, under Article 26a(3) of the Audit Directive, must be adopted at the latest by 1 October 2028. The actual date will only be set in that act.
End of the transitional solution for third-country groups: until 6 January 2030 the consolidated reporting of the EU or EEA subsidiary with the highest net turnover may replace reporting at the level of the third-country parent company and thus support the exemption under section 243b(7) or section 267a(8).
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Conditions
Condition
not
Voluntary application of the new provisions
Public-interest entity
Company size class
=
No Linked Attribute Value
“large”
…
Employee count
> 500 Arbeitnehmer im Jahresdurchschnitt
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