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EU regulatory register · CSRD

Article 7Entry into force and application

CELEX 32022L2464 · Read on 2026-08-18

Official text

Read from the EU Publications Office for this CELEX number. The wording stands as published; nothing here is rewritten or summarised.

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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The text is quoted from the official source and is not legal advice. A national court reads the language version that binds in its jurisdiction.

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