Regulation on sustainability reporting standards for voluntary use by undertakings protected by the value chain cap

This regulation sets out voluntary sustainability reporting standards for companies, particularly those with shorter value chains. It aims to simplify reporting for businesses while ensuring they can still communicate their environmental and social impact.

These standards will primarily affect small and medium-sized enterprises (SMEs) and craft industries. The goal is to reduce administrative burdens and improve financial management and business environments for these undertakings.