Who is affected
Latvian companies and groups assessing sustainability-reporting obligations.
What is confirmed
On 22 October the ministry reported final adoption. Both criteria must be met: net turnover above €450 million and average employees above 1,000. Application is stated from reporting year 2027; legal commencement is not established here. Check 2026 transitional exemption conditions separately.
The next step
Reassess the reporting perimeter against both criteria and the final published amendments.
Primary source published: 22 October 2026
Event date: 22 October 2026
Sources reviewed: 29 October 2026
Effective date: see the primary source for timing
Official sources
Primary sources for your own review.
This content is for general information. Assess how the rules apply to your circumstances before acting. A briefing’s publication date is not the date of a legislative change.