OJEU: publication of Delegated Regulation (EU) 2026/1560 on voluntary sustainability reporting standards

Commission Delegated Regulation 2026/1560 of 3 July 2026, supplementing Directive 2013/34/EU of the European Parliament and of the Council, and establishing disclosure standards for voluntary sustainability reporting, was published in the Official Journal of the European Union on 21 September 2026.

It establishes a voluntary sustainability reporting standard for companies which are not themselves subject to the CSRD but which form part of a reporting company’s value chain. This standard draws on EFRAG’s work on the VSME framework (Voluntary Sustainability Reporting Standard for non-listed SMEs).

This Regulation has two objectives. On the one hand, it offers SMEs a simple and proportionate format for voluntarily disclosing ESG information, without having to apply the ESRS in full. On the…