Skip to content

GlobalLawDBby GenieAI

Laws Search Sanctions Map Data Developers

Search the text of the law

Log in Get an API key

Laws Search Sanctions Map Data Developers

Log in Get an API key

The Global Law Database. Free to read, built for people and AI agents.

Explore

All laws
Search the text
Sanctions
Map of connections
Compare UK and EU

Developers

AI agents (MCP)
REST API
Bulk data
API keys

Coverage

United Kingdom
European Union
United States
Canada
Australia
France
Germany
Netherlands
Spain
Austria
Norway
Finland
Switzerland
Ireland

GlobalLawDB is made by GenieAI, London. It is not legal advice: check the official text before relying on it. Text comes from official publishers under their licences, listed on the Data page.

ThemeMatch my systemLightDark

European Union
Commission Delegated Regulation (EU) 2026/1560
Article 4

Commission Delegated Regulation (EU) 2026/1560

In forceThis text since 24 Sept 2026law://eu/reg/2026/1560/art_4@2026-11-11

Version in force onWhereEuropean Union

Article 4Entry into force and application#

This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.Article 3 shall apply from the financial years beginning on or after 1 January 2027.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Type: Delegated regulation · Commission Delegated Regulation (EU) 2026/1560
Adopted: 3 Jul 2026
In force: 24 Sept 2026
Applies from: 1 Jan 2027
Made by: Directorate-General for Financial Stability, Financial Services and Capital Markets Union, European Commission
Official: EUR-Lex 32026R1560 · ELI

Topics

administrative formalities corporate social responsibility disclosure of information environmental impact large business management accounting small and medium-sized enterprises standard sustainable development trade information Freedom of establishment

History · 1 version

24 Sept 2026Reading

Connections

Cites 1: this act

Defined terms · 3

Show every defined term

Own Workforce
includes people who are in an employment relationship with the undertaking (‘employees’) and non-employees who are either individual contractors supplying labour to the undertaking (‘self-employed people’) or people provided by undertakings primarily engaged in employment activities (NACE Code O78).
Pay level
means gross annual pay and the corresponding gross hourly pay.
value chain cap
means the upper limit of sustainability information which undertakings subject to Articles 19a and 29a of Directive 2013/34/EU may require from undertakings in their value chain which do not exceed, on their balance sheet date, an average number of 1000 employees during the preceding financial year.

eu/reg/2026/1560