The Voluntary Standard (formerly VSME) offers medium-sized companies, small-cap companies, and family-owned businesses a practical framework for meeting the ESG requirements of banks, investors, and business partners in a structured, efficient, and future-proof manner.
What is the Voluntary Standard?
ESG reporting with a clear framework.
The Voluntary Standard (VS) is the new European standard for voluntary ESG reporting by Companies with up to 1,000 employees. It is based on the VSME, which was originally developed by EFRAG on behalf of the European Commission. The VS provides a streamlined framework for structured ESG reporting, without the complexity of CSRD to map out. As a so-called "value chain cap," it is intended to Limit ESG data requests from companies subject to the CSRD and thereby reduce the reporting burden for companies along the value chain.
The main advantages at a glance
Specially designed for medium-sized companies
No double materiality analysis
External audit not required
Covers the majority of typical information requirements
Why Act Now?
Rising expectations mean that companies are obliged to act even without CSRD.
Banks check more strictly: With the new EBA guidelines, ESG risks have been systematically integrated into lending since January 2026. Companies without structured ESG data risk poorer conditions or the rejection of financing.
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Customers demand supply chain data: Business partners subject to CSRD require ESG information from the entire value chain. Those who cannot provide this data run the risk of being pushed out of supply chains as partners.
BaFin scrutinizes management reports: The 2026 balance sheet review focuses on macroeconomic changes - and thus directly on ESG issues such as climate risks and resource scarcity.
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Transparency creates trust: Transparent and comprehensible ESG communication independent of regulatory obligations is increasingly in demand. Those who disclose their sustainability performance in a structured manner strengthen their credibility with all stakeholders and position themselves as a reliable and sustainable partner.
The iron approach
We don't make ESG more complicated than necessary. We help you collect the right data, structure it effectively, and prepare it in a way that meets the expectations of banks, investors, and business partners. Clear, structured, and actionable—from the initial assessment to the final report.
In coordination with the customer, we use targeted AI-supported processes to speed up data collection and make reporting more efficient. Our approach is always compliant, comprehensible and with clear technical quality control.
As a consultancy for investor relations, financial and sustainability communication we have been supporting medium-sized companies, family businesses and capital market-oriented companies for over 25 years. We know the requirements of these target groups and deliver solutions that are a perfect fit.
Tip: Check out the Recording of our webinar (EQS website) Click here to learn how we successfully implemented our first VS(ME) project in collaboration with hydrogen pioneer H2APEX.
Our service modules for your VS report
- Inventory:Analysis of your ESG data status and identification of gaps
- Data collection and structuring:Support in the systematic collection of all relevant ESG data points
- Reporting:: Preparation of a professional VS report that meets the information needs of your stakeholders
- Strategic classification: Linking ESG reporting with your corporate and communication strategy
Whether you're just getting started or switching to VS, please contact us—together we'll evaluate what makes the most sense for you. We look forward to discussing this with you.