| Source | What it was used for | Read |
|---|---|---|
| Directive (EU) 2026/470, Official Journal OJ L 2026/470, 26 February 2026 | The source of record for every article, obligation, date and threshold on this site. English text, 35 pages. | Open 2026-10-21 |
| Directive (EU) 2026/470, EUR-Lex CELEX 32026L0470 | The HTML text used for the article structure and the cross-checks against the Official Journal print. | Open 2026-10-21 |
| Consolidated CSRD Directive (EU) 2022/2464, consolidated text 02022L2464-20260318 | Article 5(2) as amended, for the year-by-year transition from financial year 2024 to 2027. | Open 2026-10-21 |
| Accounting Directive Directive 2013/34/EU | The amended articles 19, 19a, 29a, 29ca, 29d, 33, 34 and 40a. | Open 2026-10-21 |
| Statutory Audit Directive Directive 2006/43/EC | The amended articles 3(4), 24b(1), 26a(3) and 45(5b). | Open 2026-10-21 |
| CSDDD Directive (EU) 2024/1760 | The amended scope, process, monitoring, reporting and liability provisions in Article 4. | Open 2026-10-21 |
| Commission Q&A on Omnibus I QANDA/25/615, 26 February 2025 | The Commission's explanatory answers, used to check the plain-English reading, never as the operative text. | Open 2026-10-21 |
| Voluntary standards Delegated Regulation (EU) 2026/1560 | The standards for voluntary use that cap what a reporting undertaking may ask of a protected value chain undertaking. | Open 2026-10-21 |
| Revised ESRS Delegated Regulation (EU) 2026/1563 | The revised sustainability reporting standards that the limited assurance opinion covers. | Open 2026-10-21 |
What is not held
The national transposing measures are not held for every Member State. Where an option depends on national law, the page names it and says the national measure controls. The full text of the SEC climate rule and AASB S2 is held in the library but is not stated here; the rules page names those frameworks for a reader who reports in more than one market.
Our statement of each requirement, read from the published text and cited so you can check it, not the instrument verbatim.