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View the document| 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.