European Commission 3 July 2026, COMMISSION STAFF WORKING DOCUMENT Accompanying the documents COMMISSION DELEGATED REGULATION (EU).../... amending Delegated Regulation (EU) 2023/2772 as regards the simplification of certain sustainability reporting standards COMMISSION DELEGATED REGULATION (EU) …/... 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
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European Union · · · 03-07-2026
Table of contents 1 Introduction on the legal and institutional context and purpose of the staff working document: adoption of the revised ESRS and the VS as key deliverables of the EU sustainability reporting simplification agenda Context of the ESRS revision Context of the VS adoption and role in the value chain cap Purpose of the document 2 Revised ESRS, methodology and impacts, including
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