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What the left window shows Scrolling together on/off. When switched on, both panes scroll together at the topmost visible paragraph number (or at your selection). Appendix A Appendix C

Commission Delegated Regulation (EU) 2026/1560 of 3 July 2026 supplementing Directive 2013/34/EU by establishing sustainability reporting standards for voluntary use by undertakings protected by the value chain cap Open on EUR-Lex

Version and legal reference: DR (EU) 2026/1560 (OJ L, 2026/1560, 21.9.2026)
Version
OJ L, 2026/1560, 21.9.2026 · This version on EUR-Lex
Legal basis
Article 29ca(1) of Directive 2013/34/EU

Not an official publication. Only the version published in the Official Journal of the European Union is authentic.

Appendix B

List of possible sustainability issues

The appendix below is an integral part of this Standard and provides a list of possible sustainability issues.

Topics

Sub-topics

Climate Change

Climate change mitigation

Climate change adaptation

Energy

Pollution

Pollution of air

Pollution of water

Pollution of soil

Substances of concern, including substances of very high concern

Microplastics

Water

Water use, including withdrawal, consumption, discharges and storage

Biodiversity and Ecosystems

Drivers of biodiversity and ecosystem change (including terrestrial and marine habitat change, invasive species)

State of species

The extent and condition of terrestrial and marine ecosystems

Ecosystem services

Circular Economy and Resource Use

Resource inflows

Resource outflows related to products and services

Resource outflows (waste)

Own Workforce and Workers in the Value Chain

Working conditions (including adequate wages, work-life balance, working time, secure employment) and social protection

Social dialogue, freedom of association, works councils, participation rights of workers, and collective bargaining

Health and safety

Training and skills development

Diversity and equal treatment (including gender equality, equal pay for work of equal value, employment and inclusion of people with disabilities, non-discrimination, anti-harassment, measures against violence)

Other labour-related human rights topics (including child labour, forced labour,

privacy and adequate housing, water and sanitation

Affected Communities

Communities’ economic, social and cultural rights (including land-related impacts, security-related impacts, adequate housing and food, water and sanitation)

Communities’ civil and political rights (including freedom of expression, freedom of assembly, impacts on human rights defenders)

Rights of indigenous peoples (including free, prior and informed consent (FPIC), self-determination, cultural rights)

Consumers and End-users

Information-related impacts for consumers or users (including privacy, access to information, freedom of expression)

Personal safety of consumers or end-users (including health and safety, protection of children, security of a person)

Social inclusion of consumers or end-users (including, access to products and services, responsible marketing practices, non-discrimination)

Business Conduct

Corporate culture, including anti-corruption and bribery, the protection of whistle-blowers and animal welfare

Political influence, including lobbying activities

Management of relationships with suppliers, including

payment practices especially late payment to small and medium-sized undertakings (SMEs)