This document is an excerpt from the EUR-Lex website
Document 32025L0794
National transposition measures communicated by the Member States concerning:
Directive (EU) 2025/794 of the European Parliament and of the Council of 14 April 2025 amending Directives (EU) 2022/2464 and (EU) 2024/1760 as regards the dates from which Member States are to apply certain corporate sustainability reporting and due diligence requirements (Text with EEA relevance)
PE/6/2025/REV/1
OJ L, 2025/794, , ELI: http://data.europa.eu/eli/dir/2025/794/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
The member states bear sole responsibility for all information on this site provided by them on the transposition of EU law into national law. This does not, however, prejudice the results of the verification by the Commission of the completeness and correctness of the transposition of EU law into national law as formally notified to it by the member states. The collection National transposition measures is updated weekly.
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Wet tot wijziging van artikel 116 van de wet van 2 december 2024 betreffende de openbaarmaking van duurzaamheidsinformatie door bepaalde vennootschappen en groepen en de assurance van duurzaamheidsinformatie en houdende diverse bepalingen, inzake de datums waarop de rapportageverplichtingen van toepassing wordenNLOfficial publication: Moniteur Belge ; Number: [C − 2025/009725 ; Publication date: 2025-12-23 ; Page: 96324-96325 Direct text access:
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Закон за счетоводствотоBGOfficial publication: Държавен вестник ; Number: 115 ; Publication date: 2025-12-30 ; Page: 21 Direct text access:
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Member State does not consider the transposition necessary.Lov om ændring af årsregnskabsloven, lov om finansiel virksomhed, lov om forsikringsvirksomhed og lov om fondsmæglerselskaber og investeringsservice og -aktiviteter (Udskydelse af virksomheders pligt til rapportering om bæredygtighed og afregistrering af revisorer eller uafhængige erklæringsudbydere vedrørende bæredygtighedsrapportering)DAOfficial publication: Lovtidende A ; Number: nr. 1636 ; Publication date: 2025-12-17 ; Page: N/A ; Transposition declaration: Not necessary
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Lov nr. 1636 af 16. december 2025 om ændring af årsregnskabsloven, lov om finansiel virksomhed, lov om forsikringsvirksomhed og lov om fondsmæglerselskaber og investeringsservice og -aktiviteterDAOfficial publication: Lovtidende A ; Number: 1636 ; Publication date: 2025-12-17 ; Page: 3
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Raamatupidamise seaduse muutmise seadus
Raamatupidamise seaduse muutmise seadusETOfficial publication: Elektrooniline Riigi Teataja ; Number: RT I, 10.07.2025, 2 ; Publication date: 2025-07-10
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THE EUROPEAN UNION (CORPORATE SUSTAINABILITY REPORTING) REGULATIONS 2025
Member State does not consider the transposition necessary.THE EUROPEAN UNION (CORPORATE SUSTAINABILITY REPORTING) REGULATIONS 2025ENOfficial publication: Iris Oifigiúl ; Number: 55 ; Publication date: 2025-07-11 ; Page: 938 ; Transposition declaration: Not necessary -
THE EUROPEAN UNION (CORPORATE SUSTAINABILITY REPORTING) REGULATIONS 2025
THE EUROPEAN UNION (CORPORATE SUSTAINABILITY REPORTING) REGULATIONS 2025ENOfficial publication: Iris Oifigiúl ; Number: 55 ; Publication date: 2025-07-11 ; Page: 938
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Σύσταση και λειτουργία Ανεξάρτητης Αρχής Ελέγχου της Αγοράς και Προστασίας του Καταναλωτή, ρυθμίσεις για την Επιτροπή Ανταγωνισμού και λοιπές διατάξεις.ELOfficial publication: Εφημερίς της Κυβερνήσεως (ΦΕΚ) (Τεύχος Α) ; Number: 219 ; Publication date: 2025-11-28 ; Transposition declaration: Complete Direct text access:
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LOI n° 2025-391 du 30 avril 2025 portant diverses dispositions d'adaptation au droit de l'Union européenne en matière économique, financière, environnementale, énergétique, de transport, de santé et de circulation des personnesFROfficial publication: Journal Officiel de la République Française (JORF) ; Publication date: 2025-05-02 Direct text access:
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Zakon o izmjenama i dopunama Zakona o tržištu kapitala NN 126/25
Zakon o izmjenama i dopunama Zakona o tržištu kapitala NN 126/25HROfficial publication: Narodne Novine ; Number: 126/25 ; Publication date: 2025-10-03 ; Page: 7 Direct text access: -
Zakon o izmjenama i dopunama Zakona o računovodstvu NN 151/2025
Zakon o izmjenama i dopunama Zakona o računovodstvu NN 151/2025HROfficial publication: Narodne Novine ; Number: 151/2025 ; Publication date: 2025-12-15 ; Page: 26 Direct text access:
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Decreto legge 30 giugno 2025, n. 95
Decreto legge 30 giugno 2025, n. 95ITOfficial publication: Gazzetta Ufficiale della Repubblica Italiana ; Number: 184 ; Publication date: 2025-08-08 ; Page: 95-100 Direct text access:
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Ο περί Εταιρειών (Τροποποιητικός) Νόμος του 2025
Member State does not consider the transposition necessary.Ο περί Εταιρειών (Τροποποιητικός) Νόμος του 2025ELOfficial publication: Cyprus Gazette ; Number: 5051 ; Publication date: 2025-07-29 ; Transposition declaration: Not necessary Direct text access: -
Ο περί Εταιρειών (Τροποποιητικός) Νόμος του 2025
Member State does not consider the transposition necessary.Ο περί Εταιρειών (Τροποποιητικός) Νόμος του 2025ELOfficial publication: Cyprus Gazette ; Number: 5051 ; Publication date: 2025-07-29 ; Transposition declaration: Not necessary Direct text access: -
Ο περί των Προϋποθέσεων Διαφάνειας (Κινητές Αξίες προς Διαπραγμάτευση σε Ρυθμιζόμενη Αγορά)(Τροποποιητικός) Νόμος του 2025.ELOfficial publication: Cyprus Gazette ; Number: 5051 ; Publication date: 2025-07-29 ; Page: 882-887 Direct text access:
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Ilgtspējas informācijas atklāšanas likums
Member State does not consider the transposition necessary.Ilgtspējas informācijas atklāšanas likumsLVOfficial publication: Latvijas Vēstnesis ; Number: 2025/196.2 ; Publication date: 2025-10-10 ; Transposition declaration: Not necessary Direct text access: -
Grozījumi Ilgtspējas informācijas atklāšanas likumā
Member State does not consider the transposition necessary.Grozījumi Ilgtspējas informācijas atklāšanas likumāLVOfficial publication: Latvijas Vēstnesis ; Number: 2025/196.2 ; Publication date: 2025-10-10 ; Transposition declaration: Not necessary Direct text access:
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Member State does not consider the transposition necessary.Lietuvos Respublikos įmonių ir įmonių grupių atskaitomybės įstatymo Nr. XIV-2811 1, 2, 3, 4, 16, 17, 19, 20, 23, 31, 32, 35, 36, 37, 40, 41 straipsnių ir priedo pakeitimo įstatymas Nr. XV-335LTOfficial publication: Teisės aktų registras ; Number: 2025-11995 ; Publication date: 2025-06-30 ; Transposition declaration: Not necessary Direct text access:
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Lietuvos Respublikos vertybinių popierių įstatymo Nr. X-1023 priedo pakeitimo įstatymas Nr. XV-336
Member State does not consider the transposition necessary.Lietuvos Respublikos vertybinių popierių įstatymo Nr. X-1023 priedo pakeitimo įstatymas Nr. XV-336LTOfficial publication: Teisės aktų registras ; Number: 2025-11996 ; Publication date: 2025-06-30 ; Transposition declaration: Not necessary Direct text access: -
Member State does not consider the transposition necessary.Lietuvos Respublikos vertybinių popierių įstatymo Nr. X-1023 2, 12, 13, 14, 22, 27, 37 straipsnių, priedo pakeitimo ir Įstatymo papildymo 15-1 straipsniu įstatymo Nr. XIV-2813 10 straipsnio pakeitimo įstatymas Nr. XV-337LTOfficial publication: Teisės aktų registras ; Number: 2025-11997 ; Publication date: 2025-06-30 ; Transposition declaration: Not necessary Direct text access:
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A pénzügyminiszter 24/2008. (VIII. 15.) PM rendelete a nyilvánosan forgalomba hozott értékpapírokkal kapcsolatos tájékoztatási kötelezettség részletes szabályairólHUOfficial publication: Magyar Közlöny ; Number: 2008/120. ; Publication date: 1001-01-01 ; Page: 14243-14251
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2000. évi C. törvény a számvitelről
2000. évi C. törvény a számvitelrőlHUOfficial publication: Magyar Közlöny ; Number: 95 ; Publication date: 1001-01-01 ; Page: 05790-05868 -
A nemzetgazdasági miniszter 25/2024. (VII. 29.) NGM rendelete a nyilvánosan forgalomba hozott értékpapírokkal kapcsolatos tájékoztatási kötelezettség részletes szabályairól szóló 24/2008. (VIII. 15.) PM rendelet módosításárólHUOfficial publication: Magyar Közlöny ; Number: 78 ; Publication date: 1001-01-01
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A nemzetgazdasági miniszter 37/2025. (XII. 11.) NGM rendelete a nyilvánosan forgalomba hozott értékpapírokkal kapcsolatos tájékoztatási kötelezettség részletes szabályairól szóló 24/2008. (VIII. 15.) PM rendelet módosításárólHUOfficial publication: Magyar Közlöny ; Number: 152 ; Publication date: 1001-01-01
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2025. évi LIV. törvény egyes adókötelezettségekről és egyes adótörvények módosításáról
2025. évi LIV. törvény egyes adókötelezettségekről és egyes adótörvények módosításárólHUOfficial publication: Magyar Közlöny ; Number: 73 ; Publication date: 1001-01-01
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Corporate Sustainability Reporting Regulations, 2026
Corporate Sustainability Reporting Regulations, 2026ENOfficial publication: The Malta government gazette ; Number: . 21,586 ; Publication date: 2026-02-13 Direct text access:
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Bundesgesetz, mit dem das Drittlandunternehmen-Berichterstattungsgesetz erlassen und das Unternehmensgesetzbuch, das Aktiengesetz, das GmbH-Gesetz, das Genossenschaftsgesetz, das Genossenschaftsrevisionsgesetz 1997, das SE-Gesetz, das SCE-Gesetz, das Arbeitsverfassungsgesetz, das Strafgesetzbuch, das Rechtspflegergesetz, das Gerichtsgebührengesetz und das CBCR-Veröffentlichungsgesetz geändert werden (Nachhaltigkeitsberichtsgesetz – NaBeG)DEOfficial publication: Bundesgesetzblatt für die Republik Österreich ( BGBl. ) ; Number: BGBl I Nr. 6/2026 ; Publication date: 2026-02-18
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Member State does not consider the transposition necessary.rozporządzenie Ministra Finansów z dnia 6 czerwca 2025 r. w sprawie informacji bieżących i okresowych przekazywanych przez emitentów papierów wartościowych oraz warunków uznawania za równoważne informacji wymaganych przepisami prawa państwa niebędącego państwem członkowskimPLOfficial publication: Dziennik Ustaw ; Publication date: 2025-06-10 ; Transposition declaration: Not necessary Direct text access:
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Member State does not consider the transposition necessary.Ustawa z dnia 9 lipca 2025 r. zmieniająca ustawę o zmianie ustawy o rachunkowości, ustawy o biegłych rewidentach, firmach audytorskich oraz nadzorze publicznym oraz niektórych innych ustawPLOfficial publication: Dziennik Ustaw ; Publication date: 2025-07-28 ; Transposition declaration: Not necessary Direct text access:
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Ordin al ministrului finanțelor nr.1421/2025 referitor la datele de la care se aplică anumite cerințe de raportare privind durabilitateaROOfficial publication: Monitorul Oficial al României ; Number: 786 ; Publication date: 2025-08-22 Direct text access:
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Norma nr/19/2025 pentru modificarea art. II din Norma Autorității de Supraveghere Financiară nr. 4/2024 privind modificarea și completarea Normei Autorității de Supraveghere Financiară nr. 39/2015 pentru aprobarea Reglementărilor contabile conforme cu Standardele internaționale de raportare financiară, aplicabile entităților autorizate, reglementate și supravegheate de Autoritatea de Supraveghere Financiară din Sectorul instrumentelor și investițiilor financiare, precum și Fondului de Compensare a InvestitorilorROOfficial publication: Monitorul Oficial al României ; Number: 877 ; Publication date: 2025-09-25 ; Page: 15 Direct text access:
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Norma 24/2025 pentru modificarea art. II din Norma Autorității de Supraveghere Financiară nr. 14/2024 privind modificarea și completarea Normei Autorității de Supraveghere Financiară nr. 41/2015 pentru aprobarea Reglementărilor contabile privind situațiile financiare anuale individuale și situațiile financiare anuale consolidate ale entităților care desfășoară activitate de asigurare și/sau reasigurare, precum și pentru modificarea și completarea anexei la Norma Autorității de Supraveghere Financiară nr. 41/2015ROOfficial publication: Monitorul Oficial al României ; Number: 1141 ; Publication date: 2025-12-10 ; Page: 12-13 Direct text access:
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Legea nr. 238/2025 privind implementarea unor aspecte vizând punctul unic de acces european care oferă acces centralizat la informațiile puse la dispoziția publicului relevante pentru serviciile financiare, pentru piețele de capital și pentru durabilitate, precum și pentru modificarea și completarea unor acte normativeROOfficial publication: Monitorul Oficial al României ; Number: 1171 ; Publication date: 2025-12-17 ; Page: 2-11 Direct text access:
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Ordin nr. 2/2026 privind modificarea și completarea unor acte normative emise de Banca Națională a RomânieiROOfficial publication: Monitorul Oficial al României ; Number: 107 ; Publication date: 2026-02-10 ; Page: 11-15 Direct text access:
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Norma nr 5/2026 privind modificarea art. II din Norma Autorității de Supraveghere Financiară nr. 16/2024 pentru modificarea și completarea anexei la Norma Autorității de Supraveghere Financiară nr. 36/2015 privind Reglementările contabile referitoare la situațiile financiare anuale individuale și situațiile financiare anuale consolidate aplicabile companiilor de brokeraj care desfășoară activitate de distribuție în asigurări și/sau reasigurări, precum și pentru modificarea și completarea anexei la Norma Autorității de Supraveghere Financiară nr. 36/2015ROOfficial publication: Monitorul Oficial al României ; Number: 121 ; Publication date: 2026-02-13 ; Page: 14-15 Direct text access:
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Norma nr. 9/2026 pentru completarea art. 525 din Norma Autorității de Supraveghere Financiară nr. 14/2015 privind reglementările contabile conforme cu directivele europene aplicabile sistemului de pensii private, precum și pentru modificarea art. II alin. (1) lit. b) partea introductivă din Norma Autorității de Supraveghere Financiară nr. 17/2024 pentru modificarea și completarea Normei Autorității de Supraveghere Financiară nr. 14/2015 privind reglementările contabile conforme cu directivele europene aplicabile sistemului de pensii privateROOfficial publication: Monitorul Oficial al României ; Number: 136 ; Publication date: 2026-02-20 ; Page: 11 Direct text access:
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Zakon o spremembi Zakona o spremembah in dopolnitvah Zakona o gospodarskih družbah (ZGD-1N)
Zakon o spremembi Zakona o spremembah in dopolnitvah Zakona o gospodarskih družbah (ZGD-1N)SLOfficial publication: Uradni list RS ; Number: 77/2025 ; Publication date: 2025-10-07 ; Page: 8432-8433
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Zákon č. 431/2002 Z. z. o účtovníctve
Zákon č. 431/2002 Z. z. o účtovníctveSKOfficial publication: Zbierka zákonov SR ; Number: 168 ; Publication date: 2002-08-01 ; Page: 4455-4469 -
Zákon č. 187/2025 Z. z., ktorým sa dopĺňa zákon č. 566/2001 Z. z. o cenných papieroch a investičných službách a o zmene a doplnení niektorých zákonov (zákon o cenných papieroch) v znení neskorších predpisov a ktorým sa menia a dopĺňajú niektoré zákonySKOfficial publication: Zbierka zákonov SR ; Publication date: 2025-07-07 Direct text access:
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Kirjanpitolaki / Bokföringslag (1336/1997) 30.12.1997, viimeksi muutettuna / ändrad senast genom (1006/2025) 14.11.2025FIOfficial publication: Suomen säädöskokoelma (SK) ; Number: 1336/1997 ; Publication date: 1001-01-01 Direct text access:
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Lag om ändring i årsredovisningslagen (1995:1554)
Lag om ändring i årsredovisningslagen (1995:1554)SVOfficial publication: Svensk författningssamling (SFS) ; Number: SFS 2025:1297 ; Publication date: 2025-12-02 Direct text access: -
Lag om ändring i lagen (1995:1559) om årsredovisning i kreditinstitut och värdepappersbolag
Lag om ändring i lagen (1995:1559) om årsredovisning i kreditinstitut och värdepappersbolagSVOfficial publication: Svensk författningssamling (SFS) ; Number: SFS 2025:1439 ; Publication date: 2025-12-09 Direct text access: -
Lag om ändring i lagen (1995:1560) om årsredovisning i försäkringsföretag
Lag om ändring i lagen (1995:1560) om årsredovisning i försäkringsföretagSVOfficial publication: Svensk författningssamling (SFS) ; Number: SFS 2025:1440 ; Publication date: 2025-12-09 Direct text access: