The VS Standard provides companies, whether SMEs or mid-sized businesses, with a clear framework for voluntary ESG reporting, without any excessive effort. Our free guide shows you how to report on your sustainability performance in a structured and credible manner, thereby securing strategic competitive advantages.
Includes a roadmap for implementing VS within the company.
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Contents of the guide
Concise, practical, and immediately actionable for SMEs without their own ESG department and mid-sized companies.
What has changed recently? We explain the latest version of EFRAG’s VS Standard, which topics are subject to disclosure, and what this means for SMEs in practice.
What is VS, and why is it relevant for small and medium-sized enterprises (SMEs)? What modules are available? What obligations arise from the supply chain requirements of larger business partners?
When does the Value Chain Cap take effect? What deadlines are currently in place in Brussels, and what does this mean right now for inquiries from banks and supply chain partners?
From the data basis to materiality analysis and report publication. How to collect and present environmental, social and governance data in a structured way.
CSR as a Competitive Advantage: How to Use Voluntary Reporting to Improve Access to Financing, Win Over Customers, and Meet Supply Chain Requirements.
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For whom?
Data points instead of 1,000+
The VS standard covers only about 75 data points, which is significantly fewer than the more than 1,000 data points required under CSRD reporting obligations.
Two Modules: Basic & Additional Module
Micro-enterprises start with the Basic module. More ambitious SMEs and mid-sized companies choose the Advanced module, which includes more detailed ESG data and strategic guidance.
No obligation to audit, no obligation to publish
The VS Standard does not require an external audit or mandatory disclosure. You decide when and how to report.
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