European Commission call for views on the draft regulation for the Voluntary Standard for SMEs (VSME)

The European Commission have issued a call for views on draft delegated regulation for the VSME.

Companies in the value chain of a company subject to mandatory sustainability requirements often face requests for information from their reporting business partner. These value-companies include those with fewer than 1 000 employees on average during the financial year. This initiative aims to help value-chain companies and companies not subject to mandatory sustainability reporting requirements disclose sustainability-related information, thereby reducing their reporting burden.

The consultation period is 4 weeks and responses are due by 3 June. Commission adoption is planned by the end of Q2 2026.