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ARTICLE · 12 MARCH 2026

Sustainability Omnibus Enters Into Force On March 18, 2026—update On Dutch Implementation

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The Directive will enter into force on March 18 2026. Member states must transpose it by March 19, 2027, with the exception of Article 4...

NetherlandsCorporate/Commercial Law

After the agreement reached between the European Parliament and the Council on the Sustainability Omnibus in December 2025, it has now been published in the Official Journal of the EU on February 26, as Directive (EU) 2026/470 of the European Parliament and of the Council of 24 February 2026 amending Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760 as regards certain corporate sustainability reporting requirements and certain corporate sustainability due diligence requirements.

The Directive will enter into force on March 18 2026. Member states must transpose it by March 19, 2027, with the exception of Article 4, which contains the amendments to the CS3D. Those amendments need to be transposed by July 26, 2028. First application of the CS3D is delayed until July 26, 2029.

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