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Name Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting
Author European Parliament and Council of the European Union
Source Official Journal of the European Union
Publication date 16. 12. 2022
Version in force as of This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. Article 4 of this Directive shall apply from 1 January 2024 for financial years starting on or after 1 January 2024.
Additional information:

This Directive is addressed to the Member States.

Article 4 shall be binding in its entirety and directly applicable in all Member States.