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) C8: Revenues from certain activities

What does C8 require?

If active in them, the undertaking reports revenue from banned weapons (landmines aimed at people, cluster munitions, biological or chemical weapons), from tobacco cultivation and production, and from the fossil fuel sector split into coal, oil and gas, and states whether its chemicals production falls under NACE division 20.2, supporting SFDR principal adverse impact indicators and the EU climate benchmark rules.

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.