Definition: REACH is the EU regulation (EC) No 1907/2006 on the Registration, Evaluation, Authorisation and Restriction of Chemicals, which also sets the rules for safety data sheets.
REACH applies to substances on their own, in mixtures and in articles placed on the EU market. Manufacturers and importers of 1 tonne or more per year must register substances with ECHA, and downstream users must use them safely.
For SDS authors the key parts are Article 31 (when and how an SDS is supplied) and Annex II (the required content of the 16 sections, last replaced by Regulation (EU) 2020/878).
For articles REACH sets only targeted duties, mainly Article 7 (registration and notification of substances in articles) and Article 33 (communication on Candidate List substances).