EU Voluntary Standard 2026Framework in the Knowledge Hub

European Commission·Framework

EU Voluntary Sustainability Reporting Standard 2026

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
  • 27 guides published
  • 2026
Editorial programme 20 of 50 topics published

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Answers from reviewed LRA guidance · 275 disclosure cards · 380 indexed reports

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Disclosure guides

Understand the questions behind the standards.

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.

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

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Disclosure cards

Prepare a disclosure from requirement to sign-off.

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.

  1. 01
    Basic information

    The reporting basis, policies and core sustainability indicators.

  2. 02
    Business context

    Information that helps users understand impacts, risks and opportunities.

  3. 03
    Proportionality

    A voluntary route designed around the capacity and needs of smaller undertakings.

Compare with

The frameworks next to this one.

GRI Standards

Impact reporting, used voluntarily worldwide

587 disclosures · 140 cards European Sustainability Reporting Standards

Double materiality, mandatory under CSRD

79 disclosures · 75 cards IFRS S1 and S2 (ISSB)

Investor-focused, financial materiality

87 disclosures · 39 cards

Go deeper · EU Voluntary Standard 2026

ESG Reporting Full Stack

There is no standalone LRA course for this framework yet. The Full Stack programme covers the reporting system it sits in — materiality, data, drafting and assurance — with exercises on your own data.

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

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