Guest Feature By Daniel Cade, Founder & Principal Consultant, Responsible Sport

A new framework for sport

The European Commission’s new Voluntary Sustainability Reporting Standard (VS) was published on 21 September 2026 and entered into force three days later. It replaces the Commission’s 2025 VSME Recommendation and broadens the framework to organisations with up to 1,000 employees that fall outside mandatory CSRD requirements.

The Standard covers areas including greenhouse gas emissions, biodiversity, water, waste, workforce matters, climate risks, human rights and governance.

Why does it matter?

Reporting remains voluntary, but Daniel Cade argues that the new framework could provide:

“a clearer and more consistent reference point”

when sponsors, financial institutions, suppliers and other partners request sustainability information.

Importantly for sport, organisations can supplement the framework with sector-specific measures covering areas such as event travel, venue energy, snow production, accessibility, safeguarding and community impact.

From January 2027, a new value-chain cap will also limit the additional sustainability information larger CSRD-regulated companies can request from organisations with up to 1,000 employees.

Read Daniel Cade’s article in full at Responsible Sport.