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Level 2 · Toolkit·EU Voluntary Standard 2026 · Disclosure guides

EU Voluntary Standard C6–C9 and Framework Comparison Controls

One Excel workbook of controls for the C6–C9 disclosures and for the comparisons an SME has to make between the EU Voluntary Standard, ESRS and GRI. It comes from the same package as five Knowledge Hub guides, listed below.

Who this is for A 3-minute read for reporting teams working through Preparing, controlling and releasing the report, and for reviewers testing whether the evidence behind it holds.
RK Published passportReviewed by Dr Ross Kurinko Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS Current as at
GRI and ISSB-IFRS S1 & S2 Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London LRA educational guidance · Not issued or endorsed by European Commission LinkedIn

Edition written against

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Published

12 Aug 2026

Knowledge Hub guide

Last reviewed

11 Aug 2026

Short answer

The answer, before the reasoning

One file and five guides. The workbook holds the C6–C9 and framework-comparison controls in editable form — and the five Knowledge Hub guides from the same package cover sector exposure and related revenue, the gender diversity ratio, the human rights disclosures, and how the standard compares with ESRS and with GRI.

Toolkit contents

What this toolkit contains

Files
EU Voluntary Standard C6–C9 and Framework Comparison Controls — Excel (766.1 KB)
Related guides
C8 Sector Exposure and Related Revenue: How to Determine the Correct Boundary; C9 Gender Diversity Ratio: Calculation, Population and Reporting Controls; EU Voluntary Standard vs ESRS: Key Differences for Companies Outside CSRD Scope; EU Voluntary Standard vs GRI: Which Framework Fits an SME?; C6 and C7 Human Rights Disclosures: Complaints, Confirmed Incidents and Remediation

Technical status

Package record

Files: 1. Related guides: 5. Published together as one EU Voluntary Standard package.

Toolkit files

File register

File Format
LRA_EU_VS_C6-C9_and_Framework_Comparison_Controls.xlsx XLSX

Knowledge Hub

Guide register

Article ID Guide
EU-VS-GOV-001 C8 Sector Exposure and Related Revenue: How to Determine the Correct Boundary
EU-VS-GOV-002 C9 Gender Diversity Ratio: Calculation, Population and Reporting Controls
EU-VS-INT-001 EU Voluntary Standard vs ESRS: Key Differences for Companies Outside CSRD Scope
EU-VS-INT-002 EU Voluntary Standard vs GRI: Which Framework Fits an SME?
EU-VS-SOC-001 C6 and C7 Human Rights Disclosures: Complaints, Confirmed Incidents and Remediation

Files in this package

  • EU Voluntary Standard C6–C9 and Framework Comparison Controls — Excel, 766.1 KB

Guides in this package

  • C8 Sector Exposure and Related Revenue: How to Determine the Correct Boundary
  • C9 Gender Diversity Ratio: Calculation, Population and Reporting Controls
  • EU Voluntary Standard vs ESRS: Key Differences for Companies Outside CSRD Scope
  • EU Voluntary Standard vs GRI: Which Framework Fits an SME?
  • C6 and C7 Human Rights Disclosures: Complaints, Confirmed Incidents and Remediation

Download · XLSX

EU Voluntary Standard C6–C9 and Framework Comparison Controls

766.1 KB

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The checklists as a working spreadsheet

Every checklist and table on this page, with empty status, owner and evidence columns for your team to fill in and keep.

Download .xlsx

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Go deeper · EU Voluntary Standard 2026

Certified VSME Sustainability Reporting (EU Voluntary Standard for SMEs)

This page settles one datapoint. The VSME course turns the EU voluntary standard into a proportionate reporting process for a non-listed SME, on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

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