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View the document| Name | Commission Delegated Regulation (EU) 2026/1560 of 3 July 2026 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 |
| Author | European Commission |
| Source | Official Journal of the European Union |
| Publication date | 21. 9. 2026 |
| Version in force as of | This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union. Article 3 shall apply from the financial years beginning on or after 1 January 2027. |
Additional information:
This Regulation shall be binding in its entirety and directly applicable in all Member States.