Read from the real rules
The rule this record is built from
Directive (EU) 2026/470, OJ L 2026/470, 26 February 2026, CELEX 32026L0470. It amends Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760. The held record carries 27 duty controls across the three articles that change a duty. Every requirement is our statement of the article, cited so you can check it.
This product is for the sustainability reporting lead and the CFO team at a company near the amended threshold. The same record is useful to an auditor, a company secretary or a non-EU parent's EU controller, but the free check is written for the reporting entity.
United States
The held framework that applies to the buyer's comparison is the SEC Climate Disclosure Rule, with 31 controls. It matters to a group that also reports in the United States. The two regimes are kept apart: this product states the EU rule and names the US framework, and does not blend the thresholds or the dates.
European Union
The held framework is the EU Omnibus I Directive (Directive (EU) 2026/470), with 27 controls, which is the rule itself. The second held framework is the EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560), with 29 controls. It sets the ceiling for a value chain request to a protected undertaking.
United Kingdom
No held framework covers UK sustainability reporting. The obligations are named and not stated: the Companies Act 2006 strategic report, the UK-endorsed IFRS sustainability disclosure standards and any UK listing rules that apply. A group with UK operations should read the current UK guidance and its auditor's advice directly.
Australia
The held framework that applies to a group with Australian operations is AASB S2 Climate-related Disclosures, with 51 controls. It is named so a group can reconcile the two regimes. The EU rule remains the subject of this product.
What this means for the record
The article and duty record states the EU rule. The market sections name the framework that shapes a parallel disclosure or a group entity in another jurisdiction. Where a market is not held, the obligation is named and left unstated, rather than paraphrased from memory.
The four-market scan was run against the held record on 21 October 2026. The EU and US choices are held frameworks. The UK section names obligations that the record does not hold.