Commission Recommendation on a voluntary sustainability reporting standard for non-listed SMEs (VSME)

This voluntary standard gave unlisted SMEs one way to answer sustainability data requests from customers, with a Basic Module and a fuller second module. It never created a legal obligation, and from 24 September 2026 it no longer has legal effect: the same standard now sits in Delegated Regulation (EU) 2026/1560 as a voluntary standard for undertakings with up to 1,000 employees. That Regulation also caps what CSRD reporters may demand from such suppliers.

From financial years starting on or after 1 January 2027, CSRD reporters may not require more than the Annex II datapoints from such suppliers for their reporting.