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) C4: Climate risks

What does C4 require?

If it has identified climate-related hazards and transition events that create risks for it, the undertaking briefly describes them, explains how it judged how exposed and how sensitive its assets, operations and value chain are, gives the time horizons, and says whether it has taken adaptation actions; it may also describe potential financial or operational effects and rate them high, medium or low. 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)

Query this from an agent

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