EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560)

Annex I: principles for preparing the sustainability report – EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560)

EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) P14: Comparative information

What does P14 require?

From the second reporting year onwards, prior-year figures are shown alongside current ones, except for metrics reported for the first time.

Maintained by Gerard Blokdyk

Other controls in Annex I: principles for preparing the sustainability report – EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560)

P10-13 Relevant, faithful, comparable, understandable and verifiable information; sector and entity-specific additions
P15 The 'if applicable' principle
P16-17 Inclusion of subsidiaries
P18-21 Timing, location and presentation of the report
P22 Omission of information
P23 Coherence and linkage with the financial statements

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.

MCP endpoint All EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) controls