EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560)
Annex I: Basic Module (B1 to B11) – EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560)

EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) B10: Workforce: remuneration, collective bargaining and training

What does B10 require?

The undertaking states whether every employee earns no less than the national minimum wage that applies (statutory or set by collective agreement); discloses the gender pay gap where EU or national law already requires it to report one; and reports the share of employees whose terms are set by collective agreements and the average annual training hours per employee.

Maintained by Gerard Blokdyk

Other controls in Annex I: Basic Module (B1 to B11) – EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560)

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