It is also proposed to publish eight sector-specific standards before this date, as soon as they have been finalized by the European Commission, so that companies have more time to prepare for their implementation.

Standards for large third-country companies also in 2026

The adoption of the standards for large third-country companies with subsidiaries or branches in the European Union is also to be postponed by two years to June 2026. However, the date of the first-time reporting obligation for these companies for the 2028 financial year remains unaffected by the postponement.

The provisional agreement has yet to be approved and adopted by both EU institutions.