Voluntary Standard guides
Plain-language guides to the EU Voluntary Standard (VS, formerly VSME), one disclosure at a time.
Sustainability report (VS)
What is the Voluntary Standard (VS, formerly VSME)? A guide for small suppliers
The EU Voluntary Standard for sustainability reporting explained in plain language for companies with fewer than 1,000 employees: what it is, when it applies and what to do first.
Read the guide 02The CSRD value chain cap: what customers can and cannot ask small suppliers
How the value chain cap protects companies with up to 1,000 employees from excessive sustainability questionnaires from 2027, and how to reply when a request goes further.
Read the guide 03How to answer a customer or bank sustainability questionnaire as a small supplier
A practical five-step method for small suppliers to answer ESG questionnaires from customers and banks using a single Voluntary Standard report.
Read the guide 04VS for micro-undertakings (10 employees or fewer): what you can skip
Which Voluntary Standard datapoints are voluntary for companies with 10 or fewer employees, and what a micro-company should still prepare.
Read the guide 05VS disclosure B2: practices, policies and targets for small companies
What counts as a practice, a policy and a target under disclosure B2 of the Voluntary Standard, and how a small company can answer honestly without writing a 50-page strategy.
Read the guide 06How to calculate energy use and Scope 1 and 2 emissions for the VS (B3)
Step-by-step method for disclosure B3 of the Voluntary Standard: total energy in MWh, Scope 1 from fuels and location-based Scope 2 from electricity and heat, with worked example.
Read the guide 07VS environmental disclosures B4 to B7: pollution, biodiversity, water and waste
What a small company must report for pollution, biodiversity-sensitive sites, water withdrawal and waste under the Voluntary Standard Basic Module, and where to find the data.
Read the guide 08VS workforce disclosures B8, B9 and B10: headcount, safety, pay and training
How to fill in the workforce disclosures of the Voluntary Standard Basic Module from payroll and HR records, including the accident rate and average training hours.
Read the guide 09Free VSME report template: what goes in each section of a Basic Module report (B1–B11)
A section-by-section template for a Voluntary Standard (VS, ex-VSME) Basic Module report, with what each disclosure asks for and a free fillable version that prints in four languages.
Read the guide 10VSME data checklist: the documents a small company needs for a Voluntary Standard report
A practical checklist of the invoices, payroll summaries and records a small company needs to prepare a Voluntary Standard (VS, ex-VSME) Basic Module report, grouped by where the data comes from.
Read the guide 11VSME Excel template: EFRAG's free Digital Template, and when a simpler tool is enough
What EFRAG's free VSME Digital Template (Excel) and Excel-to-XBRL converter do, who needs XBRL, and how a small supplier can produce a readable Voluntary Standard report without either.
Read the guide 12VSME vs CSRD: which sustainability standard applies to your company?
The difference between the CSRD (with the ESRS) and the Voluntary Standard (VS, formerly VSME) after the Omnibus I changes, who falls under each, and what a small supplier should prepare.
Read the guide 13Scope 2 grid emission factor: which number to use in your VS report
Where a small company finds the electricity grid emission factor for location-based Scope 2 in a Voluntary Standard (VS, formerly VSME) report, how it differs from the supplier mix on your bill, and how to document it.
Read the guideE-shop compliance check
The "withdraw from contract here" button: EU rules from 19 June 2026
The mandatory online withdrawal function for EU online shops: label, steps, e-mail acknowledgement and common mistakes.
Read the guideThe EU green-claims ban from 27 September 2026: what online shops can still say
Which environmental claims are banned for online shops under Directive (EU) 2024/825, what stays allowed, and before-and-after rewrites.
Read the guideEU online shop compliance checklist 2026
Every new and existing EU consumer-law duty for online shops on one page: withdrawal, green claims, product information, prices, reviews and interface.
Read the guidePrepare your report in 30–60 minutes
Free, private and bilingual. Your data stays in your browser.