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Disclosure & Reporting

The VSME value-chain cap gives suppliers a new response script

Cleary’s 20 May update explains that the voluntary standard for undertakings with fewer than 1,000 employees creates a value-chain cap, meaning CSRD in-scope companies cannot demand information beyond that voluntary standard from protected out-of-scope partners.

BY ESG DESK · MAY 22, 2026 · 1 MIN READ

Cleary’s 20 May update explains that the voluntary standard for undertakings with fewer than 1,000 employees creates a value-chain cap, meaning CSRD in-scope companies cannot demand information beyond that voluntary standard from protected out-of-scope partners. This matters for law firms advising procurement, contracting and supplier onboarding because sustainability-information requests now need to be calibrated, not copied from full CSRD templates.

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