EnvironmentalEuropean Union
EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560)
What is 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. It comprises 29 controls organised across 4 domains, and applies in the European Union.
Map this against the frameworks you already hold
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Browse the framework graph →Where EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) overlaps with the standards you already hold
EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) vs ISO 27001:2022View comparison →EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) vs SOC 2View comparison →EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) vs NIST CSF 2.0View comparison →EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) vs GDPRView comparison →EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) vs HIPAAView comparison →EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) vs PCI DSS 4.0View comparison →
What EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) means in your sector
EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) for Healthcare→EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) for Financial Services→EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) for Technology→EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) for Government→EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) for Manufacturing→EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) for Energy→EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) for Retail→EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) for Education→
What EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) means for your job
EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) for CISOs→EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) for Compliance Officers→EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) for Risk Managers→EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) for IT Directors→EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) for DPOs→EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) for Auditors→
Questions people ask about EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560)
What is 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.
How many controls does EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) have?
EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) contains 29 controls organized across 4 domains.
Where does EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) apply?
EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) applies in European Union. Organizations operating in or serving customers in this jurisdiction should check whether its requirements reach them.
Which version of EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) is covered here?
This page covers Commission Delegated Regulation (EU) 2026/1560 of 3 July 2026 (OJ L, 21.9.2026), Annex I (voluntary standard) and Annex II (value chain cap); based on the EFRAG VSME of December 2024 and Recommendation (EU) 2025/1710.
Query EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) programmatically
EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560), its 29 controls and every mapping into other standards are available over a REST endpoint and an MCP server, so an agent can read them directly. The free tier is 10 calls a day and needs no signup.
EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) API reference and MCP config →How ready are you for EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560)?
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Written and maintained by Gerard Blokdyk, The Art of Service.Last updated .