European Commission publishes explanatory Q&A on the CSRD 'value chain cap' linked to the draft voluntary standard

On 6 May 2026, the European Commission published additional explanatory information (Q&A) clarifying how the CSRD ‘value chain cap’ is intended to function. The Q&A explains that CSRD in-scope companies cannot require value-chain partners with ≤1,000 employees to provide more sustainability information for CSRD purposes than what would be allowed under the Commission’s voluntary sustainability reporting standard (to be adopted via delegated act). This guidance is operationally important for supplier due diligence and data-request governance, as it frames what information can be demanded from smaller suppliers/partners and how to handle requests that exceed the cap.