EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560)
Annex I: Comprehensive Module (C1 to C9) – EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560)

EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) C1: Strategy: business model and sustainability-related initiatives

What does C1 require?

The undertaking describes the main features of how it does business and its strategy: its significant groups of products or services, the significant markets it serves (B2B, wholesale, retail, countries), its main business relationships (key suppliers, customers, distribution channels) and, where its strategy has elements linked to or affecting sustainability issues, a short account of them. Micro reporters with a staff of ten or below may skip this datapoint.

Maintained by Gerard Blokdyk

Other controls in Annex I: Comprehensive Module (C1 to C9) – EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560)

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The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.