Regulation ChangeLiveLive RegulationReporting Requirements
Commission Adopts Voluntary Sustainability Reporting Standard for Non-Mandatory Reporters
EU Corporate Sustainability Reporting Directive (CSRD)European CommissionEU
Announced
Jul 3, 2026
Description
The European Commission adopted Commission Delegated Regulation C(2026) 5011 establishing a voluntary sustainability reporting standard for undertakings not subject to mandatory CSRD requirements. The voluntary standard provides a simplified and standardized framework for undertakings with fewer than 1,000 employees that are protected under the Omnibus I value chain cap, enabling them to report sustainability information voluntarily and access sustainable financing. It includes a Basic Module covering general information, environment, and social metrics, and a Comprehensive Module with additional disclosures for larger undertakings. The standard also defines the information that reporting undertakings may request from value chain partners under the value chain cap provisions.
Sources
Key Findings
Commission Adopts Voluntary Sustainability Reporting Standard for Non-Mandatory Reporters
EUROPEAN COMMISSION Brussels, 3.7.2026 C(2026) 5011 final COMMISSION DELEGATED REGULATION (EU) …/... of 3.7.2026 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 {SWD(2026) 500 final} (Text with EEA relevance) EN EN EXPLANATORY MEMORANDUM 1. CONTEXT OF THE DELEGATED ACT
Commission Adopts Voluntary Sustainability Reporting Standard for Non-Mandatory Reporters
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