The date from which Member States are to apply Directive (EU) 2024/1760 should be postponed by one year for the first set of companies that fall within the scope of that Directive in order to give companies more time to prepare for the requirements of that Directive and to provide them with the opportunity to take into account the guidelines to be issued by the Commission on how they should fulfil their due diligence obligations in a practical manner. Furthermore, the application date of 1 January 2029 for the measures necessary to comply with the reporting obligation pursuant to Article 16 of Directive (EU) 2024/1760 regarding the third set of companies that fall within the scope of that Directive should be amended in order to ensure coherence with the respective application dates for the other sets of companies.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
