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Level 1 · Pillar guide 02·EU Voluntary Standard 2026 · Disclosure guides

Value chain cap: scope and protected undertaking status

The cap is a purpose-specific limit on what a CSRD reporting undertaking may ask a smaller supplier for — not a general ban on ESG questions. These guides settle the three scope tests: protected status, requester purpose and the Annex II list, plus the record that evidences them.

What sits under this pillar 4 articles, 0 FAQ cards, 0 expert notes.
RK Published passportReviewed by Dr Ross Kurinko Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS Current as at
GRI and ISSB-IFRS S1 & S2 Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London LRA educational guidance · Not issued or endorsed by European Commission LinkedIn

Edition written against

EU Voluntary Standard (August 2026)

Source check completed on 1 August 2026.

Published

10 Aug 2026

Knowledge Hub guide

Last reviewed

10 Aug 2026

Level 2

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