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) P15: The 'if applicable' principle

What does P15 require?

Some disclosures apply only in stated circumstances, for example where law already requires the information or an environmental management system already reports it; such items are reported only if the undertaking judges them applicable, and an omitted conditional item is taken to be not applicable.

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)

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.