VS sustainability reporting

Your guide to the EU Voluntary Standard (VS), the sustainability reporting standard for companies outside the CSRD. It replaced VSME in September 2026. See what each disclosure requires and how Selko applies it.

VSME is now the Voluntary Standard (VS)

The EU adopted the VS as Commission Delegated Regulation (EU) 2026/1560. It has been in force since 24 September 2026 and is based on VSME, with a small number of changes. VSME reports already published remain valid.

What changed from VSME

VS standard overview

The basics of the standard before you start reporting.

What is the VS?

What the Voluntary Standard is, why the EU adopted it and how it is structured.

Who is the VS for?

Which companies use the VS, and how the value chain cap limits what large companies can ask.

Datapoints and omissions

Essential, if-applicable and voluntary datapoints, the relief for companies with 10 employees or less, and when information can be omitted.

From VSME to VS

What changed from VSME, disclosure by disclosure, and what it means for your next report.

VS Basic Module

11 disclosure requirements (B1–B11). The minimum for every company that reports under the VS.

B1: Basis for preparation

State the option you apply, the reporting basis, subsidiaries, company details, site locations and sustainability certifications.

B2: Practices, policies and future initiatives

State whether you have practices, policies or future initiatives for the transition to a more sustainable economy.

B3: Energy and greenhouse gas emissions

Report total energy consumption, its renewable share where known, and Scope 1 and location-based Scope 2 emissions.

B4: Pollution of air, water and soil

Report the pollutant emissions you already report to authorities or under an environmental management system.

B5: Biodiversity

List your sites in or near biodiversity-sensitive areas, with the name of each area.

B6: Water

Report total water withdrawal, and water consumption if your processes use water significantly.

B7: Resource use, circular economy and waste management

Describe how you apply circular economy principles, and report waste by hazard class and the share sent to recycling or reuse.

B8: Workforce – general characteristics

Report employees by contract type and gender, and by country if you operate in several countries.

B9: Workforce – health and safety

Report recordable work-related accidents, the accident rate and fatalities.

B10: Workforce – remuneration, collective bargaining and training

Report minimum wage, collective bargaining coverage, training hours and, where the law requires it, the gender pay gap.

B11: Convictions and fines for corruption and bribery

Report convictions and fines for breaching anti-corruption and anti-bribery laws.

VS Comprehensive Module

9 disclosure requirements (C1–C9) on top of the Basic Module. They cover what banks, investors and large customers typically ask for.

C1: Strategy: business model and sustainability initiatives

Describe your products and services, markets, main business relationships and the role of sustainability in your strategy.

C2: Description of practices, policies and future initiatives

Describe the practices, policies and future initiatives you reported in B2, and their targets.

C3: GHG reduction targets and climate transition

Disclose GHG reduction targets and, in high climate impact sectors, your transition plan status.

C4: Climate risks

Describe climate-related hazards and transition events, how you assessed them and how you adapt.

C5: Additional workforce characteristics

Report employee turnover, and optionally the gender ratio in management and non-employee workers.

C6: Human rights policies and processes

State whether you have a code of conduct or human rights policy and a complaints-handling mechanism.

C7: Human rights incidents

Report confirmed human rights incidents in your own workforce and known incidents in your value chain.

C8: Revenues from certain activities

Report revenues from prohibited weapons, tobacco, fossil fuels and chemicals production.

C9: Gender diversity ratio in the governance body

Report the gender diversity ratio of your board or other governance body.

The Voluntary Standard (VS): a guide for SMEs

What does the VS require? A walk through the Basic Module B1–B11 and the Comprehensive Module C1–C9 from an SME perspective, including what changed from VSME.

VSME standards: a guide for companies

What does the VSME standard require? We walk through the Basic Module B1-B11 and Comprehensive Module C1-C9 from a company perspective.

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