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) C2: Description of practices, policies and future initiatives

What does C2 require?

For each practice, policy or future initiative already flagged under B2 the undertaking gives a short description, says whether it extends to suppliers or clients, and describes any targets set to monitor the policies; it may name the most senior person or body accountable for carrying them out.

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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