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) B4: Pollution of air, water and soil

What does B4 require?

The undertaking discloses the pollutants its own operations release into the air, water or soil that it has to report to authorities under EU or national law, or reports voluntarily through an environmental management system; if already public, it may instead point to where (for example by link).

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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