Delegated Regulation 2026/1560

Regulatory Updates

VS Digital Template 2.0.0: EFRAG Replaces the VSME XBRL Toolkit
November 5, 2026November 5, 2026

EFRAG’s VS Digital Template 2.0.0 and 2026-10-16 XBRL taxonomy replace the VSME files and add comparatives, Word narratives and PDF merge. What it changes.
Regulatory Updates

EU Voluntary Sustainability Reporting Standard: Scope, Modules, Cap
September 23, 2026September 23, 2026

Directive (EU) 2026/470 narrows the EU-level CSRD scope from financial years beginning on or after 1 January 2027, with Member State transposition required by 19 March 2027; Member States may separately exempt certain wave-one undertakings for financial years beginning in 2025 or 2026. Commission Delegated Regulation (EU) 2026/1560, adopted on 3 July 2026 and published…