2026/2809(DEA)JURI

Establishing sustainability reporting standards for voluntary use by undertakings protected by the value chain cap

Commission Delegated Regulation supplementing Directive 2013/34/EU of the European Parliament and of the Council by establishing sustainability reporting standards for voluntary use by undertakings protected by the value chain cap

Last activity: 8 Jul 2026

1 entry · record as of 12 Oct 2026

Where it stands

Latest: Referred to committee, 8 Jul 2026.

8 Jul 2026
- Referred to committee

Summary

Generated

The Commission is drafting a delegated regulation that sets sustainability reporting standards for voluntary use by undertakings protected by the value chain cap under the Accounting Directive. It supplements Directive 2013/34/EU and targets companies that fall outside mandatory reporting because of the cap.

What the workspace adds on this file

Everything above is the public record. In the workspace, subscribers see this file with their own layer on top.

Why it matters to you

What this file means for your organization, assessed against your own priorities.

What moved

When this file moves, it reaches your own briefing, with a link to its source.

Your contacts on it

Your team's contacts logged against this file: who you met, what was said and the next step.

A first draft

A statement, a member update or a meeting brief on this file, in your organization's voice, with its sources.

Sources: EP Legislative Observatory. Record as of 12 Oct 2026. Something wrong on this page? Report an error.

Request access

See this file with your own layer on top: why it matters to you, your contacts on it and a first draft. We’ll schedule a 20-minute walkthrough.

Hosted in the EU · Security →

By submitting, you agree to our privacy policy.