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036 Article 36

Quoted from 32024L1760, eng, the consolidated wording of 2026-03-18 (the publisher's consolidation date).

Article 36 Review and reporting 1. The Commission shall submit a report to the European Parliament and to the Council on the necessity of laying down additional sustainability due diligence requirements tailored to regulated financial undertakings with respect to the provision of financial services and investment activities, and the options for such due diligence requirements as well as their impacts, in line with the objectives of this Directive. The report shall take into account other Union legislative acts that apply to regulated financial undertakings. It shall be published at the earliest possible opportunity after 25 July 2024, but no later than 26 July 2026. It shall be accompanied, if appropriate, by a legislative proposal. 2. By 26 July 2031, and every five years thereafter, the Commission shall submit a report to the European Parliament and to the Council on the implementation of this Directive and its effectiveness and efficiency in reaching its objectives, in particular in addressing adverse impacts. The report shall be accompanied, if appropriate, by a legislative proposal. The first report shall, inter alia, assess the following issues: (a) the impacts of this Directive on SMEs, together with an assessment of the effectiveness of the different measures and tools for support provided to SMEs by the Commission and the Member States; (b) the scope of this Directive in terms of the companies covered, whether it ensures the effectiveness of this Directive in light of its objectives, a level playing field between entities covered and that companies cannot circumvent the application of this Directive, including: whether Article 3(1), point (a), needs to be revised so that entities constituted as different legal forms from those listed in Annex I or Annex II to Directive 2013/34/EU are covered by this Directive; whether business models or forms of economic cooperation with third-party companies other than those covered by Article 2 need to be included in the scope of this Directive; whether the thresholds regarding the relevant turnover and, for companies which are formed in accordance with the legislation of a Member State, the number of employees laid down in Article 2 need to be revised and whether a sector-specific approach needs to be introduced in high-risk sectors, and, in particular, whether companies with a relevant turnover of more than EUR and, for companies which are formed in accordance with the legislation of a Member State, more than employees on average during the financial year and, in addition to that, companies operating in high-risk sectors should be covered by this Directive; whether the criterion of net turnover generated in the Union laid down in Article 2(2) needs to be revised; (c) whether the definition of the term ‘chain of activities’ needs to be revised; (d) whether the Annex to this Directive needs to be modified, including in light of international developments, and whether it should be extended to cover additional adverse impacts, in particular adverse impacts on good governance; (e) whether the rules on combatting climate change provided for in this Directive, especially as regards the design of transition plans for climate change mitigation, their adoption and the putting into effect of those plans by companies, as well as the powers of supervisory authorities related to those rules, need to be revised; (f) the effectiveness of the enforcement mechanisms put in place at national level, including their protective effects on rightsholders. (g) whether changes to the level of harmonisation provided for in this Directive are required to ensure a level-playing field for companies in the internal market, including the convergence and divergence between provisions of national law transposing this Directive.

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Article 36 of Directive (EU) 2024/1760
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Article 36 of Directive (EU) 2024/1760 (https://law.soufien.lu/eu-eurlex/32024L1760/2026-03-18--9d0b80fdfc0305940a5a407141104678df1ca8fa4e630ba235c7879c79efa9b8/eng/036)
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Article 36 of Directive (EU) 2024/1760
Permalink: https://law.soufien.lu/eu-eurlex/32024L1760/2026-03-18--9d0b80fdfc0305940a5a407141104678df1ca8fa4e630ba235c7879c79efa9b8/eng/036
CELEX: 02024L1760-20260318
Wording: the consolidated wording of 2026-03-18
Published in: the Official Journal reference is not held by this index.
Text digest (SHA-256): 61f9464d239d922685a835b5e85438e19a9ebdd9c3430ced135cb90b4ab93163
Consulted on Lex on 2026-10-31 (date in Luxembourg).
Only the Official Journal of the European Union published in electronic form is authentic and produces legal effects (Regulation (EU) No 216/2013, Article 1(2)); this text is a reproduction read from the Publications Office's Formex package, not the authentic edition.

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  • Entry into force: 2024-07-25 (the publisher's qualifier, word for word: DATPUB +20 V ART 38)
  • Deadline: 2024-07-25 (the publisher's qualifier, word for word: V ART 34.2)
  • Deadline: 2031-07-26 (the publisher's qualifier, word for word: V ART 36.2)

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32024L1760, eng, the consolidated wording of 2026-03-18 (the publisher's consolidation date)

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/eu-eurlex/32024L1760/2026-03-18--9d0b80fdfc0305940a5a407141104678df1ca8fa4e630ba235c7879c79efa9b8/eng

39 articles quoted, 0 held without text.

Contents
  1. Page 1: Article 1 to Article 30
  2. Page 2: Article 31 to Article 39

Page 2 of 2: Article 31 to Article 39.

  1. 031 Article 31

    Article 31 Public support, public procurement and public concessions Member States shall ensure that compliance with the obligations resulting from the provisions of national law transposing this Directive, or their voluntary implementation, qualifies as an environmental or social aspect that contracting authorities may, in accordance with Directives 2014/23/EU, 2014/24/EU and 2014/25/EU, take into account as part of the award criteria for public and concession contracts, and as an environmental or social condition that contracting authorities may, in accordance with those Directives, lay down in relation to the performance of public and concession contracts.

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  2. 032 Article 32

    Article 32 Amendment to Directive (EU) 2019/1937 In Directive (EU) 2019/1937, point E.2 of Part I of the Annex, the following point is added: ‘(vii) Directive (EU) 2024/1760 of the European Parliament and of the Council of 13 May 2024 on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859 (OJ L, 2024/1760, 5.7.2024, ELI: http://data.europa.eu/eli/dir/2024/1760/oj).’.

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  3. 033 Article 33

    Article 33 Amendment to Regulation (EU) 2023/2859 In Regulation (EU) 2023/2859, part B of the Annex, the following point is added: ‘17. Directive (EU) 2024/1760 of the European Parliament and of the Council of 13 May 2024 on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859 (OJ L, 2024/1760, 5.7.2024, ELI: http://data.europa.eu/eli/dir/2024/1760/oj).’.

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  4. 034 Article 34

    Article 34 Exercise of the delegation 1. The power to adopt delegated acts is conferred on the Commission subject to the conditions laid down in this Article. 2. The power to adopt delegated acts referred to in Article 3(2) and Article 16 shall be conferred on the Commission for an indeterminate period of time from 25 July 2024. 3. The delegation of power referred to in Article 3(2) and Article 16 may be revoked at any time by the European Parliament or by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force. 4. Before adopting a delegated act, the Commission shall consult experts designated by each Member State in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making. 5. As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the European Parliament and to the Council. 6. A delegated act adopted pursuant to Article 3(2) or Article 16 shall enter into force only if no objection has been expressed either by the European Parliament or by the Council within a period of two months of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or of the Council.

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  5. 035 Article 35

    Article 35 Committee procedure 1. The Commission shall be assisted by a committee. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011 of the European Parliament and of the Council. 2. Where reference is made to this paragraph, Article 4 of Regulation (EU) No 182/2011 shall apply.

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  6. 036 Article 36

    Article 36 Review and reporting 1. The Commission shall submit a report to the European Parliament and to the Council on the necessity of laying down additional sustainability due diligence requirements tailored to regulated financial undertakings with respect to the provision of financial services and investment activities, and the options for such due diligence requirements as well as their impacts, in line with the objectives of this Directive. The report shall take into account other Union legislative acts that apply to regulated financial undertakings. It shall be published at the earliest possible opportunity after 25 July 2024, but no later than 26 July 2026. It shall be accompanied, if appropriate, by a legislative proposal. 2. By 26 July 2031, and every five years thereafter, the Commission shall submit a report to the European Parliament and to the Council on the implementation of this Directive and its effectiveness and efficiency in reaching its objectives, in particular in addressing adverse impacts. The report shall be accompanied, if appropriate, by a legislative proposal. The first report shall, inter alia, assess the following issues: (a) the impacts of this Directive on SMEs, together with an assessment of the effectiveness of the different measures and tools for support provided to SMEs by the Commission and the Member States; (b) the scope of this Directive in terms of the companies covered, whether it ensures the effectiveness of this Directive in light of its objectives, a level playing field between entities covered and that companies cannot circumvent the application of this Directive, including: whether Article 3(1), point (a), needs to be revised so that entities constituted as different legal forms from those listed in Annex I or Annex II to Directive 2013/34/EU are covered by this Directive; whether business models or forms of economic cooperation with third-party companies other than those covered by Article 2 need to be included in the scope of this Directive; whether the thresholds regarding the relevant turnover and, for companies which are formed in accordance with the legislation of a Member State, the number of employees laid down in Article 2 need to be revised and whether a sector-specific approach needs to be introduced in high-risk sectors, and, in particular, whether companies with a relevant turnover of more than EUR and, for companies which are formed in accordance with the legislation of a Member State, more than employees on average during the financial year and, in addition to that, companies operating in high-risk sectors should be covered by this Directive; whether the criterion of net turnover generated in the Union laid down in Article 2(2) needs to be revised; (c) whether the definition of the term ‘chain of activities’ needs to be revised; (d) whether the Annex to this Directive needs to be modified, including in light of international developments, and whether it should be extended to cover additional adverse impacts, in particular adverse impacts on good governance; (e) whether the rules on combatting climate change provided for in this Directive, especially as regards the design of transition plans for climate change mitigation, their adoption and the putting into effect of those plans by companies, as well as the powers of supervisory authorities related to those rules, need to be revised; (f) the effectiveness of the enforcement mechanisms put in place at national level, including their protective effects on rightsholders. (g) whether changes to the level of harmonisation provided for in this Directive are required to ensure a level-playing field for companies in the internal market, including the convergence and divergence between provisions of national law transposing this Directive.

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  7. 037 Article 37

    Article 37 Transposition 1. Member States shall adopt and publish, by 26 July 2028, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall forthwith communicate the text of those measures to the Commission. They shall apply those measures from 26 July 2029 with the exception of the measures necessary to comply with Article 16, which Member States shall apply for financial years starting on or after 1 January 2030. When Member States adopt those measures, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made. 2. Member States shall communicate to the Commission the text of the main measures of national law which they adopt in the field covered by this Directive.

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  8. 038 Article 38

    Article 38 Entry into force This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

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  9. 039 Article 39

    Article 39 Addressees This Directive is addressed to the Member States.

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