Sector Online Gambling 5% Casinos 5%
Topic Environmental Social Governance (ESG)
2026-02-26 13:43:13 · apintea@vixio.com
ID
2910250
GUID
ec7b8b0aa56cfcabb7173bc91bdb1419

Classification

Sector
Online Gambling (5%)

This update concerns Austrian corporate sustainability reporting law implementing an EU directive and does not address any gambling-related regulation, licensing, or enforcement.

Casinos (5%)

No secondary gambling tag applies; this is a general corporate governance and financial reporting law with no connection to gambling operations, products, or player protection.

Topic
Environmental Social Governance (ESG)

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TITLE: Austria Enacts Sustainability Reporting Law Implementing European Directive BODY: On February 18, 2026, Austria's Federal Ministry of Justice (Bundesministerium für Justiz) enacted the Sustainability Reporting Law (Nachhaltigkeitsberichtsgesetz – NaBeG), implementing European Directive 2022/2464 into Austrian law. The legislation establishes requirements for third-country enterprise reporting and amends multiple Austrian legal frameworks governing corporate governance and financial regulation. The law modifies the Corporate Code (Unternehmensgesetzbuch), Stock Corporation Act (Aktiengesetz), Limited Liability Company Act (GmbH-Gesetz), Cooperative Societies Act (Genossenschaftsgesetz), Cooperative Audit Act 1997 (Genossenschaftsrevisionsgesetz 1997), European Company Statute (SE-Gesetz), European Cooperative Society Statute (SCE-Gesetz), Works Constitution Act (Arbeitsverfassungsgesetz), Chartered Accountants Professional Act 2017 (Wirtschaftstreuhandberufsgesetz 2017), Court Officers Act (Rechtspflegergesetz), Court Fees Act (Gerichtsgebührengesetz), Country-by-Country Reporting Publication Act (CBCR-Veröffentlichungsgesetz), Auditor Oversight Act (Abschlussprüfer-Aufsichtsgesetz), Alternative Investment Fund Managers Act (Alternative Investmentfonds Manager-Gesetz), Banking Act (Bankwesengesetz), Stock Exchange Act 2018 (Börsegesetz 2018), Investment Funds Act 2011 (Investmentfondsgesetz 2011), National Bank Act 1984 (Nationalbankgesetz 1984), Savings Bank Act (Sparkassengesetz), and Insurance Supervision Act 2016 (Versicherungsaufsichtsgesetz 2016). The law was approved by the National Council on January 21, 2026, and the Federal Council on February 5, 2026, during the 28th legislative period. The NaBeG establishes harmonised sustainability reporting standards applicable to Austrian enterprises and third-country entities operating within Austria's jurisdiction. **Reference:** https://www.ris.bka.gv.at/eli/bgbl/I/2026/6/20260218
  • Scraped:2026-02-26 13:43:13
  • Created:2026-02-26 13:43:13
  • By:apintea@vixio.com (46)