EU Voluntary Sustainability Reporting Standard: Scope, Modules, Cap
Directive (EU) 2026/470 narrows the EU-level CSRD scope from financial years beginning on or after 1 January 2027, with Member State transposition required by 19 March 2027; Member States may separately exempt certain wave-one undertakings for financial years beginning in 2025 or 2026. Commission Delegated Regulation (EU) 2026/1560, adopted on 3 July 2026 and published…