EU Omnibus I Directive (Directive (EU) 2026/470)
Article 2: Amendments to the Accounting Directive 2013/34/EU (sustainability reporting) – EU Omnibus I Directive (Directive (EU) 2026/470)

EU Omnibus I Directive (Directive (EU) 2026/470) A2-9: Group value chain cap, transition and conditional omissions (amended Article 29a(3) of Directive 2013/34/EU)

What does A2-9 require?

The value chain protections and omission conditions applied to individual reporting also bind parent undertakings for consolidated reporting: reliance on self-declarations of value chain undertakings with up to 1 000 employees, no contractual demand beyond the voluntary standards, notice of the right to decline for any extra request, deemed compliance when staying within the voluntary standards, a three-year explanation of value chain gaps followed by direct data or estimates, and the four grounds for omitting commercially prejudicial, trade secret, classified or protected information, each disclosed as used and reassessed at every reporting date.

Maintained by Gerard Blokdyk

Other controls in Article 2: Amendments to the Accounting Directive 2013/34/EU (sustainability reporting) – EU Omnibus I Directive (Directive (EU) 2026/470)

Query this from an agent

The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.