Article 7: Entry into force and application
agent:eu:csrd:art-7 · sha256 8d5cfb073caac7a7
Turnover framework under the act
The act sets no turnover framework. Penalties are laid down by the Member States.
Affected roles
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Affected industries
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Obligations
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Article text
This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
Article 4 of this Directive shall apply from 1 January 2024 for financial years starting on or after 1 January 2024.
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