Version and legal reference: DR (EU) 2026/1560 (OJ L, 2026/1560, 21.9.2026)
ANNEX II
List of disclosures covered by the value chain cap
This Annex provides an overview of the disclosures covered by the value chain cap for undertakings with 10 employees or less and for undertakings with more than 10 employees.
| DR Number | Reference | Topic / datapoint | Value chain cap for undertakings with 10 employees or less | Value chain cap for undertakings with more than 10 employees |
| Basic Module | ||||
| B1 | Para 27, point (a), subpoints (i) and (ii) | Selected module option (basic and/or comprehensive) | X | X |
| B1 | Para 27, point (c) | Choice of reporting basis (individual or consolidated) | X | X |
| B1 | Para 27, point (e), subpoints from (i) to (vii) | General undertaking’s information | X | X |
| B3 | Para 32, first sentence | Total energy consumption in MWh |
| X |
| B3 | Para 33 | Estimated absolute gross greenhouse gas (GHG) emissions |
| X |
| B6 | Para 36 | Total water withdrawal |
| X |
| B7 | Para 38, first sentence | Circular economy principles application |
| X |
| B7 | Para 39, point (a) | Total weight of waste generated, with a breakdown between hazardous and non-hazardous waste |
| X |
| B7 | Para 39, point (b) | Proportion of waste diverted to recycling or reuse |
| X |
| B8 | Para 40, point (a) | Number of employees (in headcount or full-time equivalent) per type of employment contract | X | X |
| B8 | Para 40, point (b) | Number of employees (in headcount or full-time equivalent) per gender | X | X |
| B9 | Para 41, point (a) | Number and rate of recordable work-related accidents | X | X |
| B10 | Para 42, point (a) | Whether the employees receive pay that is equal or above applicable minimum wage for the country it reports on | X | X |
| B10 | Para 42, point (c) | Percentage of employees covered by collective bargaining agreements | X | X |
| B10 | Para 42, point (d) | Average number of annual training hours per employee | X | X |
| Comprehensive Module | ||||
| C1 | Para 46, point (a) | Description of significant groups of products and/or services offered |
| X |
| C1 | Para 46, point (b) | Description of significant market(s) the undertaking operates in |
| X |
| C1 | Para 46, point (c) | Description of main business relationships |
| X |
| C5 | Para 58 | Employee turnover rate |
| X |
| C6 | Para 61, point (a) | Code of conduct or human rights policy |
| X |
| C6 | Para 61, point (c) | Complaints-handling mechanism |
| X |
| C7 | Para 62, point (a), subpoints from (i) to (v) | Confirmed incidents in its own workforce |
| X |
| C7 | Para 62, point (c), first sentence | Confirmed incidents involving workers in the value chain, affected communities, consumers and end-users |
| X |