VSME / Voluntary Std
Commission Delegated Regulation (EU) 2026/1560 — Voluntary Standard; Recommendation (EU) 2025/1710 (VSME)
Topic : ESG disclosure · Level : Regional
Today
Delegated Reg. 2026/1560 in OJ 21 Sep 2026, in force. Caps what CSRD firms may ask suppliers ≤1,000 staff, from FY2027.
Summary
VSME is the EU voluntary reporting standard for smaller companies. Since 2026 a delegated act sets it as the ceiling for data that CSRD companies may require from suppliers with fewer than 1,000 employees.
Who is concerned
- Turnover
- non précisé
- Employees
- Designed for undertakings < 1,000 staff
- Listed company
- non précisé
- Sectors
- All sectors
- Triggering activities
- Voluntary use by non-CSRD undertakings
- Data request from a CSRD-reporting customer
- Bank or investor ESG questionnaire
- Extraterritorial reach
- Yes
Non-EU suppliers can use it to answer EU customers; requests beyond it may be declined if under 1,000 staff.
- Examples
- Chinese component maker, 300 staff, EU buyers
- French SME supplier to a CSRD retailer
- Vietnamese garment factory supplying EU brands
What the law requires
- 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
Penalties
None. Voluntary standard; market pressure via buyer and bank requirements.
What this changes for a supplier in China
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.
Expected evidence
- Energy use and Scope 1-2 GHG emissions
- Workforce headcount, pay and accident rates
- Policies on anti-corruption and human rights
Tiers : Tier 1