ESG Report Without Additional Effort: The VS

The Voluntary Standard is a voluntary ESG reporting framework designed specifically for non-listed mid-sized companies. It is based on the “full” ESRS but is significantly more pragmatic.

VS enables mid-sized companies to establish structured and credible sustainability reporting without the administrative burden of full CSRD implementation.

Yes. On July 3, 2026, the European Commission turned the VSME into the “Voluntary Standard” (VS) through a delegated act. The VS builds on the VSME – the module structure and most data points remain the same. Companies already reporting under VSME are well positioned for the VS too. What’s new is mainly the legal status: the VS is binding EU law, while reporting itself remains voluntary.

The CSRD is a mandatory reporting requirement for companies and requires sustainability reports to be prepared in line with the European Sustainability Reporting Standards (ESRS). VS, by contrast, is a voluntary standard for mid-sized companies. It is based on ESRS but designed to be significantly leaner and more practical, making it ideal for companies that want to report without excessive bureaucracy.

The Voluntary Standard follows a modular structure and offers two reporting options: the basic module and the comprehensive module. The basic module covers the most important ESG metrics. It is ideal for mid-sized companies that want to create fundamental transparency without significant effort. The comprehensive module provides a deeper ESG analysis and aligns more closely with CSRD requirements. This module is particularly relevant for suppliers to large companies or more ambitious mid-sized businesses.

VS collects key ESG data, including qualitative information on strategy and governance as well as selected metrics on climate, environment, social topics, and corporate responsibility. The comprehensive module goes into greater depth, while the basic module focuses on the most essential disclosures.

The level of effort depends on the selected module: the basic module is intentionally designed to be lean and can be implemented in a short time with proper preparation. With the right software like VERSO, data can be captured in a structured way and processed efficiently, even without a large sustainability team.

• Companies that may no longer fall under CSRD requirements due to the Omnibus Regulation but want to make meaningful use of their existing CSRD groundwork
• Suppliers to large companies with ESG requirements
• Mid-sized companies looking to access better financing and funding opportunities

You can communicate sustainability in a credible and structured way without getting lost in complex regulation. It also helps you prepare for customer requirements and tenders while improving access to financing and funding. And not to forget: it allows you to show your stakeholders—beyond regulatory obligations—that you operate sustainably and are proactively preparing for increasing sustainability requirements.

VS is ideal if your company is not currently subject to CSRD requirements but is already feeling increasing ESG demands from customers, investors, or tenders. It is also a pragmatic starting point for companies that want to build on their existing CSRD groundwork in a meaningful way.

Yes, because VS also requires structured collection of a wide range of ESG data. Dedicated ESG software with the standard built in centralizes all information, follows VS logic, and enables holistic sustainability management beyond reporting.

Costs depend on report scope, internal data availability, and the chosen approach. Companies that use sustainability software typically save time and resources and can make reporting more efficient in the long term.

Yes. With VERSO, you can create your VS report in a structured, efficient, and compliant way. Our software guides you through all requirements, provides templates tailored specifically to VS, and delivers a report ready for export. At the same time, you can manage your entire sustainability management process within the platform.