(Under forberedelse) Delegert kommisjonsforordning (EU) .../... om utfylling av europaparlaments- og rådsdirektiv 2013/34/EU ved å etablere standarder for bærekraftsrapportering for frivillig bruk av foretak beskyttet av verdikjedetaket
Regnskapsdirektivet 2013: utfyllende bestemmelser om bærekraftsrapportering for frivillig bruk
(In preparation) Commission Delegated Regulation (EU) .../... 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
Utkast til forordning lagt fram av Kommisjonen 6.5.2026 med tilbakemeldingsfrist 3.6.2026
Bakgrunn
(fra Kommisjonens initiativ 6.5.2026)
Sustainability reporting standard for voluntary use
Companies in the value chain of a company subject to mandatory sustainability requirements often face requests for information from their reporting business partner. These value-companies include those with fewer than 1 000 employees on average during the financial year.
This initiative aims to help value-chain companies and companies not subject to mandatory sustainability reporting requirements disclose sustainability-related information, thereby reducing their reporting burden.
Draft act
Feedback period: 06 May 2026 - 03 June 2026
Draft delegated regulation - Ares(2026)4624010