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Timeline

Which sustainability date is which track?

Keep the regulation in force, the 2027 financial-year cap, and voluntary reporting on separate tracks.

Only these categories are saved: employee_band, reporting_scope, request_context, counterparty_band, info_position, module_status

What this checks

No national or sector date is invented.

Who this is for

A team explaining timing without collapsing the tracks.

Dates

Delegated Regulation (EU) 2026/1560 was published on 2026-09-21 and is in force. The value-chain cap applies for financial years beginning on or after 2027-01-01. Voluntary reporting itself remains voluntary. National and sector dates stay pending.

Source

The screen uses Delegated Regulation (EU) 2026/1560. No separate CSRD portal is added here.

Limits

This is an operations screen. It does not file a report, store salaries, names, or source files, and it does not invent a national date.

How to read this

Inputs

Choose general timing, a national or sector question, or unknown.

Result

Separate tracks, with national dates still pending.

Limits

Voluntary reporting does not become a deadline.

Questions

When is the regulation in force?

From the published text dated 2026-09-21.

When does the cap apply?

For financial years beginning on or after 2027-01-01.

Must the firm report?

Voluntary reporting remains voluntary.

A sector date?

It stays pending.