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Effective from
Effective until
Country scope
Position
Applies from milestone
Adoption of the Directive by the European Parliament and the Council.
The Directive enters into force on the twentieth day following its publication in the Official Journal of 16 December 2022.
Start of the first application wave: financial years starting between 1 January 2024 and 31 December 2026, for large public-interest entities with more than 500 employees.
Start of application of the amendments to the Statutory Audit Directive for financial years starting on or after 1 January 2024.
Deadline for Member States to transpose Articles 1 to 3 into national law.
Deadline for the Commission to adopt the delegated act laying down the limited assurance standards.
End of the Member State option to exempt companies below EUR 450 million net turnover or 1 000 employees from reporting for the financial years 2025 and 2026.
Start of the second application wave: financial years starting on or after 1 January 2027, for companies exceeding EUR 450 million net turnover and 1 000 employees.
From this date, Member States that allow independent assurance services providers must also allow those established in other Member States.
Start of application of the reporting requirements for subsidiaries and branches of third-country undertakings.
End of the option for small and medium-sized public-interest entities to omit sustainability reporting with a brief explanation; the option only covers financial years starting before 1 January 2028.
First Commission report on the implementation of the Directive; every three years thereafter.
End of the transitional rule under which one Union subsidiary may prepare the consolidated sustainability reporting for all Union subsidiaries of a third-country parent.
Commission report concerning point (c) of Article 6(1), on a possible extension of the scope; every three years thereafter.
Expires at milestone
Adoption of the Directive by the European Parliament and the Council.
The Directive enters into force on the twentieth day following its publication in the Official Journal of 16 December 2022.
Start of the first application wave: financial years starting between 1 January 2024 and 31 December 2026, for large public-interest entities with more than 500 employees.
Start of application of the amendments to the Statutory Audit Directive for financial years starting on or after 1 January 2024.
Deadline for Member States to transpose Articles 1 to 3 into national law.
Deadline for the Commission to adopt the delegated act laying down the limited assurance standards.
End of the Member State option to exempt companies below EUR 450 million net turnover or 1 000 employees from reporting for the financial years 2025 and 2026.
Start of the second application wave: financial years starting on or after 1 January 2027, for companies exceeding EUR 450 million net turnover and 1 000 employees.
From this date, Member States that allow independent assurance services providers must also allow those established in other Member States.
Start of application of the reporting requirements for subsidiaries and branches of third-country undertakings.
End of the option for small and medium-sized public-interest entities to omit sustainability reporting with a brief explanation; the option only covers financial years starting before 1 January 2028.
First Commission report on the implementation of the Directive; every three years thereafter.
End of the transitional rule under which one Union subsidiary may prepare the consolidated sustainability reporting for all Union subsidiaries of a third-country parent.
Commission report concerning point (c) of Article 6(1), on a possible extension of the scope; every three years thereafter.
Withdrawn at
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Conditions
Condition
Listed company
Company size class
=
No Linked Attribute Value
“large”
…
Employee count
> 500 Beschäftigte
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