On 10 November 2025, there was published in the Official Journal of the EU, Commission Delegated Regulation (EU) 2025/1416 of 11 July 2025 amending Delegated Regulation (EU) 2023/2772 as regards the postponement of the date of application of the disclosure requirements for certain undertakings. The Delegated Regulation enters into force on 13 November 2025.

Our earlier blog on the Delegated Regulation can be found here.