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) P23: Coherence and linkage with the financial statements

What does P23 require?

Where financial statements are prepared, sustainability information is consistent with what they report for the same period and presented so that the links are easy to follow, for example through cross-references.

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.