The value chain and the smaller partner
Voluntary standards, the self-declaration of size and the adoption dates
Buyer task 18, 19, 20, 32. Grounded in 3 provisions of the article record, each cited on the row.
The article behind every field
| Amending article | Changes | The provision, one page each | Who it binds |
|---|---|---|---|
| Article 2(8) | 2013/34/EU, new Article 29ca (Chapter 6a) | Voluntary reporting standards for smaller value chain partners | The Commission (adopting the standards); the smaller value chain undertakings and the reporting undertakings that use them. |
| Article 2(4) | 2013/34/EU, Article 19a(1) and 19a(3) | The sustainability statement duty and the value chain cap | Reporting undertakings above the two tests; value chain partners with fewer than 1 000 employees are protected by the cap. |
| Article 2(7) | 2013/34/EU, Article 29c | Article 29c deleted | Undertakings that previously read Article 29c; the article itself is repealed. |
The table this register rests on
The standards for voluntary use and the Recommendation are named because the amending directive names them; neither text is held here, so no requirement is stated from either.
| Item | What the text states | Cited |
|---|---|---|
| Standards for voluntary use | The Commission may set, by delegated act, the reporting standards a smaller value chain partner may use voluntarily. They are open to an undertaking averaging no more than 1 000 employees in the year before. The text dates that power to 19 July 2026. | Directive 2013/34/EU new Article 29ca, inserted by Article 2(8) of Directive (EU) 2026/470, new Article 29ca(1) |
| What they are based on | The text ties them to Commission Recommendation (EU) 2025/1710 of 30 July 2025, in the version as adopted, and to the voluntary standard (VSME) that EFRAG had developed for smaller undertakings. Until the delegated act lands, an undertaking may report voluntarily on that Recommendation. | Directive 2013/34/EU new Article 29ca, inserted by Article 2(8) of Directive (EU) 2026/470, new Article 29ca(2); Directive (EU) 2026/470, recital 18 |
| Review of the standards | The standards come up for review no less often than once in four years from the date they start to apply, and EFRAG technical advice feeds that review. | Directive 2013/34/EU new Article 29ca, inserted by Article 2(8) of Directive (EU) 2026/470, new Article 29ca(3) and (4) |
| Revision of the first set of ESRS | The recital puts a delegated act on the first ESRS set within half a year of the amending directive taking effect. Its stated aims: drop the least useful points, favour figures over narrative, and mark which points bind and which do not. | Directive (EU) 2026/470, recital 18 |
| Removal of the listed-SME standard | The limited reporting standard for listed smaller undertakings is deleted from the accounting directive, and references to it are removed. | Directive (EU) 2026/470, Article 2(7) |
| The duty behind the numbers | The statement reaches the operations a group runs itself and the chain behind them. A partner’s own statement of its size may be taken at face value, with no steps needed to test it, unless the reporting undertaking knows or ought to know it is plainly wrong. | Directive 2013/34/EU Article 19a(3), as replaced by Article 2(4) of Directive (EU) 2026/470 |
| Adoption date tracker, status | Neither act above is held in this record, so their content and their current status are not stated here; the dates the text states are recorded on the row, and nothing more. | not stated in the text held |
Add a row
| Value chain partner | Its average headcount in the year before | The self-declaration of size | What you ask, against the voluntary standards | How the value chain information is met | Reading |
|---|
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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 partner | Its average headcount in the year before | The self-declaration of size | What you ask, against the voluntary standards | How the value chain information is met | Reading |
|---|---|---|---|---|---|
| Baltic Components AS | 420 | rely on it | within the voluntary standards | obtained directly from the value chain | Baltic Components AS: you rely on its self-declaration of size; the text states no verification is required, but you must not rely on it where you know, or should know, it is manifestly incorrect. what you ask sits inside the standards for voluntary use under new Article 29ca, which are based on Commission Recommendation (EU) 2025/1710 (Article 2(8) of Directive (EU) 2026/470), so the cap does not bite and the partner is not put to the statutory right to decline; the basis on which the value chain information is met is not recorded. The duties sit in amended Article 19a(3) of Directive 2013/34/EU, Article 2(4) of Directive (EU) 2026/470. |
What this register does not do
It does not state the content of the standards for voluntary use or of Commission Recommendation (EU) 2025/1710, which this record does not hold, and it does not verify a self-declaration: the text states that no verification is required, and the register repeats that and no more.
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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