No: the VSME standard, which became the voluntary standard published in the Official Journal of the Union on 21 September 2026, remains optional for all companies. Once the Omnibus Directive is transposed, no later than 19 March 2027, it will serve as a ceiling: a customer subject to CSRD will not be able to request information beyond it from a partner with no more than 1,000 employees for its sustainability report.
Read the source article: Mandatory CSR: French law from small firms to large groups