Page contents Page contents Summary DirectiveDirective 2023/2864Transposition deadline10 July 2025Full transposition status21 Member States Transposition measures communicatedNo transposition measures communicated:NetherlandsPortugalSpainSwedenPartial transposition measures communicated:LithuaniaFranceFull transposition measures communicated:AustriaBelgiumBulgariaCroatiaCyprusCzech RepublicDenmarkEstoniaFinlandGermanyGreeceHungaryIrelandItalyLatviaLuxembourgMaltaSlovakiaSloveniaCommission’s enforcement action:Infringement proceedings are pending against 9 Member States.Infringement procedures launched by the Commission:Due to the lack or delay of the notification of national transposition measures or their incompleteness, an infringement proceeding for non-communication of the national transposition measures is pending against:AustriaFranceItalyLithuaniaNetherlandsPolandPortugalSpainSweden Additional information More informationTransparency requirements for listed companiesLatest update8 June 2026