Voluntary Standard (VS, formerly VSME)
Structured. Fast. Standardized. Your report under the Voluntary Standard (VS, formerly VSME) for all stakeholders.
Create a report that convinces your stakeholders — clear, transparent, and without extra effort.
From VSME to the Voluntary Standard (VS)
Legal basis
VSME: Commission Recommendation (EU) 2025/1710. Voluntary Standard (VS): Delegated Regulation (EU) 2026/1560.
Status
VSME: the Commission has regarded the Recommendation as no longer legally effective since 24 September 2026. Voluntary Standard (VS): in force since 24 September 2026.
Value chain cap
New with the Voluntary Standard (VS): companies subject to CSRD reporting may request at most the Annex II datapoints from value-chain companies with on average up to 1,000 employees, for financial years starting on or after 1 January 2027.
Warum NetCero
Use the Voluntary Standard (VS) as a strategic tool
Still relevant after Omnibus
Even after the Omnibus Directive changes, companies face growing ESG requirements and increasing data requests from external stakeholders — such as banks, customers, or investors. The Voluntary Standard (VS) can be the right tool: one consistent answer to data requests. Towards customers subject to CSRD reporting, the value chain cap also applies. At the same time, the Voluntary Standard (VS) opens the possibility to strategically manage ESG measures, make progress visible, and actively shape sustainable transformation.
Features
Useful features at a glance
Integrated workflows with four-eyes principle
Enter, review, approve — clear roles, due-date reminders, and a fully audit-proof process.
AI support
Automatic drafts for disclosures and stylistic consistency — the AI suggests, you decide.
Benefit from expert knowledge
Hundreds of explanations, source references, and practical examples directly at the data point — learn while you fill in.
Separate reports for subsidiaries
Consolidated group report and individual subsidiary reports — generated from the same data with one click.
Data capture at every level
Distribute data points across employees — sites and subsidiaries included. NetCero handles consolidation.
Changelog for full traceability
Every change lands in the audit log — traceable for employees and auditors, with per-data-point versioning.
FAQ on the Voluntary Standard (VS)
The Voluntary Standard (VS) is the EU sustainability reporting standard for voluntary use. The Commission adopted it with Delegated Regulation (EU) 2026/1560, in force since 24 September 2026. It is based on the VSME from Recommendation (EU) 2025/1710 and keeps its modular structure.
No. The Commission has regarded Recommendation (EU) 2025/1710, with which it adopted the VSME, as no longer legally effective since Delegated Regulation (EU) 2026/1560 entered into force on 24 September 2026. The Voluntary Standard (VS), which builds on the VSME, takes its place.
Undertakings that are not subject to mandatory sustainability reporting under Art. 19a or 29a of Directive 2013/34/EU (CSRD) may report voluntarily under the Voluntary Standard (VS). They may also use EFRAG's practical guidance.
Companies subject to CSRD reporting may request at most the Annex II datapoints of Delegated Regulation (EU) 2026/1560 from value-chain companies with on average up to 1,000 employees. This rule applies to financial years starting on or after 1 January 2027.
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Schedule a session with our experts — we'll show you how NetCero simplifies your Voluntary Standard (VS) reporting.
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