Can stakeholders expect changes between the current VSME recommendation and the future delegated act?
Short answer: Yes. The content and timing of the future voluntary standard depend on the outcome of EU negotiations and could differ from the current recommendation[67].
The Commission explains that today's VSME recommendation serves as a template, but the final standard will only be determined after the legislative processes are completed. Changes may be required if the scope of sustainability reporting (e.g., the number of companies affected) is adjusted during negotiations. The revision of the first set of ESRS may also require adjustments[67].