欧盟碳监管 / 法规 / 志愿版标准（VS，基于 VSME）
英文名：COMMISSION DELEGATED REGULATION (EU) 2026/1560。中小供应链企业志愿使用 + 价值链封顶，适用于中小及供应链企业，属可持续报告体系。首次发布于2026 年。
本法规适用于下列主体：
本条例为授权条例，其实质性内容（第2、3条）指向2013/34/EU号指令（经2026/470号指令修订）第19a、29a条下的主体；第3条自2027年1月1日或之后开始的财年适用。
下列原文条款界定了适用范围：
Article 1(1) — ‘value chain cap’ (definition)
‘value chain cap’ means the upper limit of sustainability information which undertakings subject to Articles 19a and 29a of Directive 2013/34/EU may require from undertakings in their value chain which do not exceed, on their balance sheet date, an average number of 1 000 employees during the preceding financial year.
「价值链上限」指受2013/34/EU号指令第19a条和第29a条约束的企业可要求其价值链中、在资产负债表日上一财年平均雇员人数不超过1 000人的企业提供的可持续性信息的上限。
Article 2(1) — Voluntary reporting
1. Undertakings not subject to mandatory reporting requirements under Articles 19a and 29a of Directive 2013/34/EU may disclose sustainability information on a voluntary basis in accordance with the sustainability reporting standard for voluntary use set out in Annex I to this Regulation (‘voluntary standard’).
1. 不受2013/34/EU号指令第19a条和第29a条强制报告要求约束的企业，可按照本条例附件一规定的自愿使用可持续性报告标准（「自愿标准」）自愿披露可持续性信息。
Article 3(1) — Value chain cap
1. The voluntary standard shall establish the value chain cap for undertakings subject to mandatory reporting requirements under Articles 19a and 29a of Directive 2013/34/EU.
1. 自愿标准应为受2013/34/EU号指令第19a条和第29a条强制报告要求约束的企业确立价值链上限。
| 义务 | 触发条件 | 所需证据 | 关键时间 |
|---|---|---|---|
| 碳 可用志愿版标准披露 基于 VSME，供非上市中小企业自愿使用（含价值链上限）。 | 非上市中小企业 | 自愿可持续披露 | FY2027 起自愿 |
碳 Article 1 — value chain cap definition
‘value chain cap’ means the upper limit of sustainability information which undertakings subject to Articles 19a and 29a of Directive 2013/34/EU may require from undertakings in their value chain which do not exceed, on their balance sheet date, an average number of 1 000 employees during the preceding financial year.
“价值链上限”指受第 2013/34/EU 号指令第 19a、29a 条约束的企业可向其价值链中在资产负债日不超过 1 000 名平均雇员的企业索取可持续性信息的上限。
碳 Article 2(1) — voluntary reporting
Undertakings not subject to mandatory reporting requirements under Articles 19a and 29a of Directive 2013/34/EU may disclose sustainability information on a voluntary basis in accordance with the sustainability reporting standard for voluntary use set out in Annex I to this Regulation (‘voluntary standard’).
不受第 2013/34/EU 号指令第 19a、29a 条强制报告要求约束的企业，可依本条例附件一所列自愿使用可持续报告准则（“自愿准则”）自愿披露可持续性信息。
环境 Article 3 — value chain cap
1. The voluntary standard shall establish the value chain cap for undertakings subject to mandatory reporting requirements under Articles 19a and 29a of Directive 2013/34/EU. 2. The value chain cap shall only comprise the datapoints specified in Annex II to this Regulation.
1. 自愿准则应为受第 2013/34/EU 号指令第 19a、29a 条强制报告要求约束的企业确立价值链上限。2. 价值链上限仅包含本条例附件二所列数据点。
依据：EUR-Lex 官方文本与欧盟委员会官方文件；引用前请核对官方版本。基准日 2026-10-09。本页为合规导读，细节以官方原文与主管机关解释为准；标注〔审议中〕〔草案〕的条目请以最新立法进展为准。