The voluntary standard now covers companies with up to 1,000 employees

Delegated Regulation (EU) 2026/1560 entered into force on 24 September 2026. It sets a sustainability reporting standard for voluntary use by companies that are not required to report under CSRD.

The recommendation it replaces was written for small and medium-sized firms, up to 250 employees. The new standard is meant for any company with an average of up to 1,000 employees.

It keeps the old structure: a basic module and a comprehensive module. Some datapoints are voluntary for companies with ten employees or fewer.

The standard also works as a cap. From financial years starting on 1 January 2027, a company that reports under CSRD may not require more than the standard allows from a supplier with up to 1,000 employees. If it asks for more, it has to say which items go beyond the standard and that the supplier may refuse them.