Guidance UpdateLiveGuidance Update
Commission Issues Value Chain Cap Guidance Under CSRD Omnibus
EU Corporate Sustainability Reporting Directive (CSRD)European Commission - Directorate-General for Financial Stability, Financial Services and Capital Markets UnionEU
Announced
May 6, 2026
Description
The European Commission published additional explanatory information clarifying how the value chain cap under Omnibus I Directive (EU) 2026/470 should be applied. The guidance confirms that reporting undertakings subject to CSRD should only request information from value chain undertakings to the extent necessary, and specifically should request less information than specified in the voluntary reporting standard if they do not need all the information. Recital 12 of Omnibus I establishes that companies with ≤1,000 employees in the value chain should not be asked to provide more sustainability data than what is covered by the voluntary reporting standard for smaller companies. This guidance helps companies understand proportionality requirements when requesting sustainability data from smaller value chain partners.
Key Findings
Commission Issues Value Chain Cap Guidance Under CSRD Omnibus
rovide more sustainability information than the content of the sustainability reporting standard for voluntary use (“voluntary standard”), to be adopted by the Commission as a delegated act. The value chain cap applies only in the context of fulfilling CSRD reporting obligations and does not affect information requests for purposes other than sustainability reporting under CSRD. [...] Companies subject to the Corpora