Sustainability Blog
Insights, guides, and best practices for SME sustainability reporting
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 vs CSRD: Key Differences Every SME Needs to Know
VS vs CSRD compared — scope, cost, and requirements for SMEs after Omnibus I. Decide which framework applies to your company in 2026.
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.
How the Omnibus I Directive Changes CSRD — And Why VS Matters More
The EU Council adopted Omnibus I on 24 February 2026, cutting CSRD scope from ~49,000 to ~1,000 companies. What this means for SMEs and why VS is now the default framework.
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.
How to Calculate Your Company's GHG Emissions: A Practical Guide
A step-by-step guide to understanding and calculating Scope 1, 2, and 3 greenhouse gas emissions for your sustainability reporting.
The VS Standard 2024: Complete Guide for SMEs
Everything you need to know about the new voluntary sustainability reporting standard designed specifically for small and medium enterprises.
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