VSME

Delegated Regulation (EU) 2026/1560 entered into force on 24 September 2026. It is the voluntary sustainability reporting standard for companies outside CSRD, meant for any company with an average of up to 1,000 employees. From financial years starting on 1 January 2027 it also caps what a CSRD company, a customer, or a bank may demand: anything beyond the standard has to be marked, and the firm may refuse it.

Featured VSME

VSME reporting cap does not cover all customer requests to suppliers

A supplier may be protected from sustainability-data demands made for CSRD reporting, but customer qualification and due-diligence requests are a separate matter.

Editorial team · 30 October 2026

VSME

VSME reporting cap does not cover all customer requests to suppliers