Voluntary reporting standards for smaller value chain partners

What is the requirement, in plain English?

A new Article 29ca empowers the Commission to adopt standards meant for voluntary use in sustainability reporting, by delegated act, by 19 July 2026, for undertakings with fewer than 1 000 employees on average in the preceding financial year. The standards build on Commission Recommendation (EU) 2025/1710 and are the reference a reporting undertaking points a smaller value chain partner to.

What evidence does a regulator or an auditor ask for?

The request set sent to smaller suppliers, and the record showing each request stays within what the voluntary standards ask.

Which dates matter?

• Voluntary reporting standards due: 19 July 2026

The transposition deadline for Articles 1 to 3 of the amending directive is 19 March 2027 (Article 5). For Article 4 it is 26 July 2028, applied from 26 July 2029.

What does it cross-reference?

• Commission Recommendation (EU) 2025/1710

How do I check a draft against this provision?

Paste your draft into the reading. The reading returns, per provision, whether a phrase specific to this requirement appears in your own words, quoted, with the article cited here. Where a line reaches nothing it reads no mapping identified.

Not legal advice; does not certify. Every field on this page carries its own source pointer, and the record is replayed by the pages, the check and the export from one reviewed record.