Voluntary sustainability standards for SMEs in European value chains
21 Sep 2026Effective: 03 Jul 20267 views
Who is affected:
SMEs and mid-sized enterprises supplying large corporations obligated to report sustainability
Summary
The EU creates a voluntary standard for SMEs and small businesses to report sustainability data when their large clients request it. It facilitates compliance with information requirements without direct legal obligation.
Detailed analysis
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This Delegated Regulation complements the Corporate Sustainability Reporting Directive (CSRD) by establishing a voluntary standard specifically for companies falling outside the mandatory threshold but forming part of large corporations' value chains. SMEs and mid-sized enterprises may use this framework to respond to …
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OJ:L_202601560: Reglamento Delegado (UE) 2026/1560 de la Comisión, de 3 de julio de 2026, por el que se completa la Directiva 2013/34/UE del Parlamento Europeo y del Consejo mediante el establecimiento de normas de presentación de información sobre sostenibilidad de aplicación voluntaria por parte de las empresas protegidas por el límite máximo para la cadena de valor
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