Yes. EFRAG published the standard in December 2024, and the European Commission incorporated it into a voluntary standard on 3 July 2026, published in the Official Journal of the European Union on 21 September 2026 (Delegated Regulation (EU) 2026/1560). In an EFRAG survey of December 2025, 43% of responding companies producing a report said they had applied it in full, and 67% of responding banks and large groups had begun using it to collect supplier data. It remains optional but will cap requests from customers subject to the CSRD once Omnibus is transposed.
Read the source article: CSRD: who is in scope after Omnibus? The 2026 SME guide