The short version
An article record for a directive that changed the scope twice.
This site is built and published by Gerard Blokdyk at The Art of Service. It is not affiliated with the European Union, the European Commission, the European Parliament or any national authority. It states each requirement in our own words, cites the article, and separates the directive from the national measure that transposes it. It does not quote the instrument and it does not certify anyone.
What was read
- The Official Journal English text of Directive (EU) 2026/470, OJ L 2026/470, 26 February 2026.
- The EUR-Lex record, CELEX 32026L0470, and the consolidated CSRD at 18 March 2026, for Article 5(2) as amended.
- The consolidated texts of Directive 2013/34/EU, Directive 2006/43/EC and Directive (EU) 2024/1760 for the provisions each amending point changes.
- The Commission Q&A on Omnibus I, the voluntary standards in Delegated Regulation (EU) 2026/1560 and the revised ESRS in Delegated Regulation (EU) 2026/1563, as explanatory material.
- The held 27-control record of the directive in our compliance library, for the requirement, evidence and common-gap fields.
What the record does not claim
It does not claim that a company is compliant, that a scope answer is a filing decision, or that the national measure has been adopted. It does not invent a penalty, a filing route or a national option. Where the directive is silent, the page says so. The free check is a reading, not a legal opinion. The kit is a working document, not a certificate. The watch reports changes to the public record and cannot report a change that has not been published.
How the pages are made
One reviewed data file drives every page, the free check, the kit and the watch. The file carries a source pointer on every field and a retrieval date. No page is written from memory or from a search snippet. The refresh script re-reads the Official Journal and EUR-Lex records, diffs them against the data file and fails loudly when the article structure, a threshold or a date changes.
Video transcript
60 second walkthrough. Directive (EU) 2026/470 changed the EU sustainability reporting threshold. From the financial year starting in 2027, the test is more than EUR 450 million turnover and more than 1,000 employees. The free check reads your entity, year and two figures, and returns a year, not a guess. The result names the article behind it, so you can check every line. There are 27 duty records across seven articles, with the evidence an auditor asks for. The value chain cap lets a supplier with up to 1,000 employees decline a request beyond the voluntary standards. The dated plan runs to 19 March 2027 and the first reporting year. Kit USD 799 one off, watch USD 49 a month, and the record and check are free. Not legal advice; does not certify.
20 second short. The EU reporting threshold moved. More than EUR 450 million turnover and more than 1,000 employees, from the financial year starting in 2027. Check your scope free and get a year, not a guess. 27 duties, seven articles, every line cited.
Contact
Support: support@theartofservice.com. Publisher: The Art of Service Pty Ltd. The person responsible for the record: Gerard Blokdyk.
Last updated: 2026-10-21.
Not legal advice; does not certify.