On 26 February 2026, there was published in the Official Journal of the EU (OJ), Directive (EU) 2026/470 of the European Parliament and of the Council of 24 February 2026 amending Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760 as regards certain corporate sustainability reporting requirements and certain corporate sustainability due diligence requirements. The Directive will enter into force on the 20th day following its publication in the OJ. Member States must transpose the Directive into national law within 12 months of its entry into force, save for Article 4 (amendments to the Directive on corporate sustainability due diligence), the transposition deadline is 26 July 2028.