CSRD CSRD-ESRS1-VC: Value chain reporting boundary

Where material, disclosures must cover the undertaking's upstream and downstream value chain, using estimation and transitional reliefs where direct data is not yet available.

Maintained by Gerard BlokdykVerified against the published standard 31 May 2026Control text last updated 21 May 2026

Other controls in ESRS 1: General Requirements

CSRD-ESRS1-DM Double materiality assessment
CSRD-ESRS1-TIME Time horizons and reporting boundaries

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