---
title: "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"
id: 470e0735-8021-4404-95ae-f71e74d92ae0
authority: eu
place: "European Union"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32026R1560
attribution: "© European Union, https://eur-lex.europa.eu"
solon_url: https://solon.orangecat.ch/law/470e0735-8021-4404-95ae-f71e74d92ae0
text: not held
---

# 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