CSRD Disclosure CheckerAmending Directive (EU) 2026/470, article by article

Scope and perimeter workspace

Supplier request and the right to decline

What this register doesOne row per request to a value chain partner: the partner, the size, the information asked for and the basis for asking. Where a partner has fewer than 1 000 employees on average, the amended text does not require it to give information beyond the voluntary standards, and the request template below names that right to decline on its face. A request with no basis stated is called out before it goes out.

Buyer task 17, 16, 19, 30. Grounded in 3 provisions of the article record, each cited on the row.

The article behind every field

Amending articleChangesThe provision, one page eachWho it binds
Article 2(4)2013/34/EU, Article 19a(1) and 19a(3)The sustainability statement duty and the value chain capReporting undertakings above the two tests; value chain partners with fewer than 1 000 employees are protected by the cap.
Article 2(8)2013/34/EU, new Article 29ca (Chapter 6a)Voluntary reporting standards for smaller value chain partnersThe Commission (adopting the standards); the smaller value chain undertakings and the reporting undertakings that use them.
Article 4(6)(EU) 2024/1760, Article 8(2) and new 8(2a)Two-stage due diligence and the information request limitCompanies within scope, in their requests to business partners.

Add a row

Value chain partnerAverage number of employeesInformation requestedThe basis for askingIn-depth assessment only: no reasonable other route existedDate the request is sentThe partner responseReading

Specimen: a worked row from this register

The specimen the record holds for this register, rendered from data/ by the same code the page and the browser use (R-165). Made up, so you can see what the register reads. Not your data, and not a finding about anyone.

Value chain partnerAverage number of employeesInformation requestedThe basis for askingIn-depth assessment only: no reasonable other route existedDate the request is sentThe partner responseReading
A smaller packaging supplier420The emissions attributable to the packaging suppliedwithin the voluntary standardsnot applicableleft blanknot yetwithin the voluntary standards, so the cap does not bite; the partner may still point to those standards (amended Article 19a(3) and new Article 29ca of Directive 2013/34/EU, Directive (EU) 2026/470 Articles 2(4) and 2(8)).

The request template, rendered from this record

Request for information, and the statutory right to decline.

Information requested: the information you enter on the row above.

The basis for asking: the basis you enter on the row above.

A value chain partner with fewer than 1 000 employees on average is not required to give information beyond the voluntary reporting standards, and may decline a request that goes beyond them. A reporting undertaking may not ask more of such a partner than the Directive allows, and the partner may point to those standards (Article 19a(3) of Directive 2013/34/EU, as amended by Article 2(4) of Directive (EU) 2026/470; the voluntary standards are the ones under new Article 29ca, added by Article 2(8) of the same directive).

Where the request is for the in-depth assessment and the partner has fewer than 5 000 employees on average, the text permits the request only where no reasonable other route exists, and the row records that (Article 8(2a) of Directive (EU) 2024/1760, as amended by Article 4(6) of Directive (EU) 2026/470).

What the amended text does not state: it sets no form for the request, no response deadline and no template. Those are not stated in the text, and this register does not invent them.

What this register does not do

It does not send the request and it does not negotiate a contract clause. It states the cap the amended text sets and renders the right to decline that goes on the face of the request.

Not legal advice; does not certify. Every field carries the article it rests on, and where the text is silent the register says so rather than inventing a fact.

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