EU Voluntary Standard 2026Framework in the Knowledge Hub

European Commission·Framework

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The EU voluntary reporting route for smaller undertakings: a proportionate structure for sustainability information without presenting it as mandatory CSRD reporting.

20 requirements catalogued
Cards in preparation
58 guides published
2026

Editorial programme 51 of 50 topics published

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Answers from reviewed LRA guidance · 275 disclosure cards · 1,211 indexed reports

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Disclosure guides

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Pillar guides covering the subject end to end, articles that each settle one practical question, FAQ cards and expert notes. Every answer names the clause it rests on and separates what the standard requires from what it leaves to your judgement.

58 published · 55 source files prepared · 50 target article topics

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Disclosure cards

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EU Voluntary Standard 2026 is in the catalogue at 20 requirements, but none of them has a published card yet. Nothing here is hidden behind a sign-in — there is simply nothing to open.

0 of 20 requirements carded

LRA educational guidance · Not issued or endorsed by European Commission

What is in EU Voluntary Standard 2026

A proportionate voluntary reporting route

The standard organises the sustainability information a smaller undertaking may provide to business partners, lenders and other users without claiming CSRD scope.

01
Basic information
The reporting basis, policies and core sustainability indicators.
02
Business context
Information that helps users understand impacts, risks and opportunities.
03
Proportionality
A voluntary route designed around the capacity and needs of smaller undertakings.

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Go deeper · EU Voluntary Standard 2026