Sustainability Blog
Insights, guides, and best practices for SME sustainability reporting
A Customer Asked for Your VS (VSME) Data. What Now?
Why customers ask suppliers for sustainability data, what the value chain cap lets them require, and how to answer every request from one VS report.
The Value Chain Cap Explained: What Customers Can Require From You
The cap limits what CSRD reporters can require from suppliers with 1,000 or fewer employees. Who it protects, what it covers, and when it applies.
Which VS (VSME) Data Do Customers Actually Ask Suppliers For?
Emissions and energy come first, because your Scope 1 and 2 are part of your customer's Scope 3. What banks ask instead, and what to have ready.
Answering Customer ESG Questionnaires With One VS (VSME) Report
Build one VS report, then map each customer questionnaire to it. How the mapping works, and what to do with questions the standard does not cover.
VS (VSME) Reporting: The Complete Guide for Mid-Sized Companies
The Voluntary Standard has two modules, 11 Basic disclosures and 9 Comprehensive ones, and needs no materiality assessment. Here is the whole picture in one place.
VSME Basic vs Comprehensive: Which Module Do You Need?
Most companies need only Basic. Comprehensive is for banks and investors, it applies in full once chosen, and Basic comes first either way.
What the VS (VSME) Basic Module Requires: B1 to B11 Explained
All eleven Basic Module disclosures in one table, what each one covers, and which of them apply only under specific conditions.
Spend-Based vs Activity-Based Emissions: Which Method Should You Use?
Activity data is more accurate, spend data is faster. Why spend-based figures cannot reliably show reductions, and how to move between the two.
What Are Scope 1, 2 & 3 Emissions? A Guide for Mid-Sized Companies
Scope 1 covers direct emissions, Scope 2 purchased energy, and Scope 3 your value chain. Here is what each one means and what the Voluntary Standard actually requires.
GHG Calculation for VS (VSME) Reporting: A Practical Guide
Emissions are activity data times an emission factor. Here is how to run that calculation for a Voluntary Standard report, and what disclosure B3 expects.
VSME vs VS: What Changed, and What It Means for Your Reporting
VSME and VS are the same standard under two names. The European Commission adopted it as the Voluntary Standard (VS) on 3 July 2026. What changed is the name and the scope.
What Did the Omnibus Change for CSRD? A 2026 Guide for Mid-Sized Companies
The Omnibus I directive narrows CSRD to companies with more than 1,000 employees and at least €450 million net turnover. What that means if you prepared for CSRD, and your options now.
Who Must Report Under CSRD Now? The 2026 Scope, Explained
After the Omnibus, CSRD applies only to companies with more than 1,000 employees and at least €450 million net turnover. Check whether you are in scope, and what to do if you are not.
Does the Voluntary Standard Require a Double Materiality Assessment?
No. The Voluntary Standard uses a simpler if-applicable principle instead of the double materiality assessment the ESRS require. Here is what that means in practice.
Best VS Software Tools in 2026: An Honest Comparison
Eight VS tools compared, with strengths and honest limitations for every product, including ours. The kind of comparison we'd want a competitor to write about us.
VS (VSME) vs CSRD: Key Differences for Mid-Sized Companies
VS vs CSRD compared: scope, disclosures, materiality, Scope 3, assurance and cost. Which framework applies to your company after the Omnibus.
ESG Reporting for SMEs: Why It Matters and How to Start
ESG reporting is no longer just for large corporations. A clear guide to why supply chain partners, banks, and investors are asking SMEs for sustainability data, and how to start with VS.
Circular Economy Business Models for SMEs: Opportunities and Implementation
Explore how small and medium enterprises can adopt circular economy principles to reduce environmental impact while creating new business opportunities.
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