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) P22: Omission of information

What does P22 require?

Information may be left out if, exceptionally, disclosure would seriously harm the undertaking's commercial position, or if it is a trade secret (intellectual capital, know-how, technology, innovation results), classified, or protected by other Union or national law or for the privacy or security of a person, provided each omitted datapoint is flagged under B1 and the decision is reassessed at every reporting date.

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.