Frameworks · European Union
Voluntary Standard
Voluntary sustainability reporting standard (VSME-based) — Commission Delegated Regulation (EU) 2026/1560 of 3 July 2026 supplementing Directive 2013/34/EU by establishing sustainability reporting standards for voluntary use by undertakings protected by the value chain cap
- Publisher
- European Commission
- Jurisdiction
- EU
- Type
- Regulation
- Rights
- Public law: text may be shown with attribution
- Provisions in the registry
- 91
- Status, Q4 2026
- Applicable
- Review maturity
- Human-reviewed
- Mappings by review status
- 27 suggested · 9 Human-reviewed · 0 Approved
- Official source
- data.europa.eu
Abstract
Abstract in preparation.
Editions and application periods
Status computed for 1 Oct 2026 with each edition's window basis. Sustin release 2026.6.
- Delegated Regulation (EU) 2026/1560From 2026-09-24 · basis: entry-into-force
Concepts and related frameworks
Concepts this framework supports, and other frameworks that support the same concepts. Hover or focus a framework to follow its path. Only Human-reviewed and Approved relationships are shown.
Employees by type of employment contract (Sustin concept)
- Similar Voluntary Standard paragraph 40, point (a) is similar to Employees by type of employment contract
AI-generatedHuman-reviewed: details
AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026.
MAP-10013 - Includes GRI 2-7 includes Employees by type of employment contract (the object is narrower)
AI-generatedHuman-reviewed: details
AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026.
MAP-10014
- Similar Voluntary Standard paragraph 40, point (a) is similar to Employees by type of employment contract
Employees by gender (Sustin concept)
- Similar Voluntary Standard paragraph 40, point (b) is similar to Employees by gender
AI-generatedHuman-reviewed: details
AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026.
MAP-10015 - Includes GRI 2-7 includes Employees by gender (the object is narrower)
AI-generatedHuman-reviewed: details
AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026.
MAP-10016
- Similar Voluntary Standard paragraph 40, point (b) is similar to Employees by gender
Employees by geographic location (Sustin concept)
- Related Voluntary Standard paragraph 40, point (c) is related to Employees by geographic location
AI-generatedHuman-reviewed: details
AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026.
MAP-10017 - Related GRI 2-7 is related to Employees by geographic location
AI-generatedHuman-reviewed: details
AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026.
MAP-10018
- Related Voluntary Standard paragraph 40, point (c) is related to Employees by geographic location
Energy consumption by renewable and non-renewable source (Sustin concept)
- Falls within Voluntary Standard paragraph 32, second sentence falls within Energy consumption by renewable and non-renewable source (the object is broader)
AI-generatedHuman-reviewed: details
AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026.
MAP-10004 - Includes GRI 103-2 includes Energy consumption by renewable and non-renewable source (the object is narrower)
AI-generatedHuman-reviewed: details
AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026.
MAP-10006 - Related GRI 302-1 is related to Energy consumption by renewable and non-renewable source
AI-generatedHuman-reviewed: details
AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026.
MAP-10005
- Falls within Voluntary Standard paragraph 32, second sentence falls within Energy consumption by renewable and non-renewable source (the object is broader)
Total energy consumption (Sustin concept)
- Similar Voluntary Standard paragraph 32, first sentence is similar to Total energy consumption
AI-generatedHuman-reviewed: details
AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026.
MAP-10001 - Related GRI 103-2 is related to Total energy consumption
AI-generatedHuman-reviewed: details
AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026.
MAP-10003 - Includes GRI 302-1 includes Total energy consumption (the object is narrower)
AI-generatedHuman-reviewed: details
AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026.
MAP-10002
- Similar Voluntary Standard paragraph 32, first sentence is similar to Total energy consumption
Energy use and greenhouse gas emissions (Sustin concept)
Gross Scope 1 greenhouse gas emissions (Sustin concept)
- Includes Voluntary Standard paragraph 33 includes Gross Scope 1 greenhouse gas emissions (the object is narrower)
AI-generatedHuman-reviewed: details
AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026.
MAP-10007 - Includes GRI 102-5 includes Gross Scope 1 greenhouse gas emissions (the object is narrower)
AI-generatedHuman-reviewed: details
AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026.
MAP-10010 - Includes GRI 305-1 includes Gross Scope 1 greenhouse gas emissions (the object is narrower)
AI-generatedHuman-reviewed: details
AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026.
MAP-10009
- Includes Voluntary Standard paragraph 33 includes Gross Scope 1 greenhouse gas emissions (the object is narrower)
Gross location-based Scope 2 greenhouse gas emissions (Sustin concept)
- Includes Voluntary Standard paragraph 33 includes Gross location-based Scope 2 greenhouse gas emissions (the object is narrower)
AI-generatedHuman-reviewed: details
AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026.
MAP-10008 - Includes GRI 102-6 includes Gross location-based Scope 2 greenhouse gas emissions (the object is narrower)
AI-generatedHuman-reviewed: details
AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026.
MAP-10012 - Includes GRI 305-2 includes Gross location-based Scope 2 greenhouse gas emissions (the object is narrower)
AI-generatedHuman-reviewed: details
AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026.
MAP-10011
- Includes Voluntary Standard paragraph 33 includes Gross location-based Scope 2 greenhouse gas emissions (the object is narrower)
Occupational health and safety outcomes (Sustin concept)
Recordable work-related injuries (Sustin concept)
- Related Voluntary Standard paragraph 41, point (a) is related to Recordable work-related injuries
AI-generatedHuman-reviewed: details
AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026.
MAP-10019 - Related GRI 403-9 is related to Recordable work-related injuries
AI-generatedHuman-reviewed: details
AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026.
MAP-10020
- Related Voluntary Standard paragraph 41, point (a) is related to Recordable work-related injuries
Work-related fatalities (Sustin concept)
- Similar Voluntary Standard paragraph 41, point (b) is similar to Work-related fatalities
AI-generatedHuman-reviewed: details
AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026.
MAP-10021 - Related GRI 403-9 is related to Work-related fatalities
AI-generatedHuman-reviewed: details
AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026.
MAP-10022
- Similar Voluntary Standard paragraph 41, point (b) is similar to Work-related fatalities
Workforce characteristics (Sustin concept)
Value-chain cap
23 datapoints of this framework are in Annex II, the value-chain cap: 23 for undertakings with more than 10 employees, 9 for 10 or fewer. The cap applies to financial years from 1 January 2027.
Changes
No change events are recorded for this framework in release 2026.6. New editions, amendments, consultations and application dates will appear here.