Based on Commission Recommendation (EU) 2025/1710 of July 30, 2025, on the voluntary sustainability reporting standard for small and medium-sized enterprises (Commission Recommendation (EU) 2025/1710), the European Commission has developed a proposal for voluntary sustainability reporting standards.
The European Commission is now inviting stakeholders to provide their opinions:
- on the proposal for a voluntary sustainability reporting standard for small and medium-sized enterprises (SMEs), included in Annex I to Commission Recommendation (EU) 2025/1710,
- whether the proposal is an appropriate basis for a new voluntary sustainability reporting standard, and
- whether the new voluntary sustainability reporting standard should differ in any way from the currently applicable voluntary sustainability reporting standard for SMEs.
The new voluntary sustainability reporting standard will also serve as a reference level regarding the scope of information that companies reporting on sustainability may request from SMEs in their value chain. Based on Directive (EU) 2022/2464, an upper limit has been set regarding the scope of information, following the political agreement on the Omnibus I legislative package, which concerns simplifications regarding corporate sustainability reporting and due diligence.
Please submit your opinion by February 20, 2026, to the European Commission’s address: FISMA-CSRD@ec.europa.eu.