EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560)
The EU voluntary sustainability reporting standard (VSME) as adopted in Delegated Regulation (EU) 2026/1560: Basic and Comprehensive Module disclosures for undertakings with up to 1,000 employees outside mandatory CSRD reporting, and the value chain cap limiting what large reporters may ask of them from 2027. Voluntary; replaces Recommendation (EU) 2025/1710.
EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) is a compliance framework from European Union (and EEA) with 4 domains and 29 controls. The largest domains are Annex I: Basic Module (B1 to B11) – EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) (11 controls), Annex I: Comprehensive Module (C1 to C9) – EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) (10 controls), Annex I: principles for preparing the sustainability report – EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) (7 controls). Every control below carries what it requires and what an assessor expects to see.
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Framework Domains (4)
Annex I: Basic Module (B1 to B11) – 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)
Annex I: principles for preparing the sustainability report – EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560)
Article 3 and Annex II: the value chain cap – EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560)
| Code | Title |
|---|---|
| eu-voluntary-sustainability-reporting-standard-vsme-delegated-regulation-eu-2026-1560::Art3 | Value chain cap: what mandatory reporters may ask of smaller value chain undertakings |
What is EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) and who does it apply to?
EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) is a compliance framework from European Union (and EEA) with 4 domains and 29 controls. The EU voluntary sustainability reporting standard (VSME) as adopted in Delegated Regulation (EU) 2026/1560: Basic and Comprehensive Module disclosures for undertakings with up to 1,000 employees outside mandatory CSRD reporting, and the value chain cap limiting what large reporters may ask of them from 2027. Voluntary; replaces Recommendation (EU) 2025/1710. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
What does EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) actually require?
EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) has 29 controls organised across 4 domains. The largest domains are Annex I: Basic Module (B1 to B11) – EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) (11 controls), Annex I: Comprehensive Module (C1 to C9) – EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) (10 controls), Annex I: principles for preparing the sustainability report – EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) (7 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
If I already comply with another framework, how much of EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) do I already cover?
EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) does not currently have cross-framework mappings in our system. Check back as we continuously expand our mapping database.
How do I implement EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560)?
Start your EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) compliance journey by running a self-assessment on our platform to identify your current compliance posture. Our AI advisory can answer specific questions about EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) requirements, and cross-framework mapping helps you leverage existing controls from other frameworks you may already comply with. Create a free account to access all 29 controls and track your progress.
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