32026L0470#rec_43Directive (EU) 2026/470 of the European Parliament and of the Council
Recital (43)
As adverse impacts should be prioritised according to their severity and likelihood and addressed gradually, if it is not possible to address at the same time and to the full extent all adverse impacts it has identified, a company should not be penalised under Directive (EU) 2024/1760.
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