VSME / Voluntary Std
Commission Delegated Regulation (EU) 2026/1560 — Voluntary Standard; Recommendation (EU) 2025/1710 (VSME)
Sujet : publication ESG · Niveau : régional
Aujourd’hui
Delegated Reg. 2026/1560 in OJ 21 Sep 2026, in force. Caps what CSRD firms may ask suppliers ≤1,000 staff, from FY2027.
Résumé
Le VSME est la norme européenne volontaire de reporting pour les petites entreprises. Depuis 2026, un acte délégué en fait le plafond des données que les entreprises CSRD peuvent exiger de leurs fournisseurs de moins de 1 000 salariés.
Qui est concerné
- Chiffre d’affaires
- non précisé
- Effectif
- Designed for undertakings < 1,000 staff
- Cotée en bourse
- non précisé
- Secteurs
- All sectors
- Activités déclencheuses
- Voluntary use by non-CSRD undertakings
- Data request from a CSRD-reporting customer
- Bank or investor ESG questionnaire
- Portée hors territoire
- Oui
Non-EU suppliers can use it to answer EU customers; requests beyond it may be declined if under 1,000 staff.
- Exemples
- Chinese component maker, 300 staff, EU buyers
- French SME supplier to a CSRD retailer
- Vietnamese garment factory supplying EU brands
Ce que la loi exige
- Prepare a basic module of environmental, social and governance metrics
- Add the comprehensive module where customers or lenders need it
- Report Scope 1 and 2 GHG emissions and energy use
- Use the standard as reference to answer CSRD value-chain requests
Sanctions
None. Voluntary standard; market pressure via buyer and bank requirements.
Ce que cela change pour un fournisseur en Chine
Gives Chinese SMEs a single format to answer EU buyers. If under 1,000 staff, they may refuse data requests beyond its content from FY2027.
Preuves attendues
- Energy use and Scope 1-2 GHG emissions
- Workforce headcount, pay and accident rates
- Policies on anti-corruption and human rights
Niveaux : Tier 1