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European Union
Commission Delegated Regulation (EU) 2026/1560
Article 3

Commission Delegated Regulation (EU) 2026/1560

In forceThis text since 24 Sept 2026law://eu/reg/2026/1560/art_3@2026-11-11

Version in force onWhereEuropean Union

Contents

1. The voluntary standard shall establish the value chain cap…
2. The value chain cap shall only comprise the datapoints spe…

Contents

1. The voluntary standard shall establish the value chain cap…
2. The value chain cap shall only comprise the datapoints spe…

Article 3Value chain cap#

1.The voluntary standard shall establish the value chain cap for undertakings subject to mandatory reporting requirements under Articles 19a and 29a of Directive 2013/34/EU.

2.The value chain cap shall only comprise the datapoints specified in Annex II to this Regulation.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Type: Delegated regulation · Commission Delegated Regulation (EU) 2026/1560
Adopted: 3 Jul 2026
In force: 24 Sept 2026
Applies from: 1 Jan 2027
Made by: Directorate-General for Financial Stability, Financial Services and Capital Markets Union, European Commission
Official: EUR-Lex 32026R1560 · ELI

Topics

administrative formalities corporate social responsibility disclosure of information environmental impact large business management accounting small and medium-sized enterprises standard sustainable development trade information Freedom of establishment

History · 1 version

24 Sept 2026Reading

Connections

Cited by 1: this act

Defined terms · 3

Show every defined term

Own Workforce
includes people who are in an employment relationship with the undertaking (‘employees’) and non-employees who are either individual contractors supplying labour to the undertaking (‘self-employed people’) or people provided by undertakings primarily engaged in employment activities (NACE Code O78).
Pay level
means gross annual pay and the corresponding gross hourly pay.
value chain cap
means the upper limit of sustainability information which undertakings subject to Articles 19a and 29a of Directive 2013/34/EU may require from undertakings in their value chain which do not exceed, on their balance sheet date, an average number of 1000 employees during the preceding financial year.

eu/reg/2026/1560