EU Voluntary Standard (VS): what it is and how VeryPyme applies it
Delegated Regulation (EU) 2026/1560 sets out the EU Voluntary Sustainability Reporting Standard (VS) for companies outside the scope of the CSRD. The VS is the evolution of EFRAG’s former VSME, previously set out in Recommendation (EU) 2025/1710, which ceased to produce legal effects when the Regulation entered into force. It enables structured ESG information without the complexity of full ESRS reporting under the CSRD. VeryPyme is aligned with the VS; 2026 reporting years still follow the VSME structure and, from 2027 reporting years, the VS.
While the VS is voluntary, it is increasingly relevant in value chains. Clients, banks and public authorities expect SMEs to provide consistent, traceable and comparable sustainability information. The VS offers a common European reference point for doing so.
Why the VS matters for companies
- It structures ESG information in a proportional way, adapted to SME scale and resources.
- It supports responses to sustainability questionnaires from larger companies subject to ESRS / CSRD.
- It improves credibility through documented evidence and traceability.
- From financial years starting in 2027, it caps the information that companies subject to the CSRD may require, for their sustainability report, from value-chain companies with up to 1,000 employees.
How VeryPyme applies the VS
VeryPyme is designed around the proportional philosophy of the VS. Instead of replicating complex corporate reporting structures, it translates the VS principles into practical workflows adapted to SMEs.
- ESG Assessment: six blocks (Environment, Social, Governance, Value chain, Transparency and Context) aligned with the VS. The result is a VeryPyme Score, overall and per block, with a level: Initial, Basic, Intermediate or Complete.
- Smart ESG Assessment: you upload your documentation (or reuse what you already have) and VeryPyme fills in the assessment with proposed answers linked to the supporting document. You review, correct and finalise.
- Carbon footprint: calculation following the GHG Protocol (scopes 1, 2 and 3) with official emission factors.
- Climate risks: physical risks per site (flooding, desertification, wildfires, seismic and volcanic) and surrounding environment and protected areas, based on official sources.
- Action plan: VeryPyme proposes actions based on the assessment and site risks; you choose which ones to include, with priority, deadline, KPI and evidence, and track progress.
- Sustainability report aligned with the VS: a structured document ready to share with third parties.
Proportionality and scope
VeryPyme follows a proportional approach consistent with the VS. The level of information requested is adapted to company size and operational complexity. The goal is to make sustainability reporting practical and usable — not bureaucratic.
VeryPyme does not replace audited financial reporting obligations, and the VeryPyme certificate is not an official certification, an audit or an independent verification. It supports SMEs in organising, documenting and communicating sustainability information in a structured and traceable way aligned with the VS principles.
Mapping to the VS modules
The VS is structured around thematic modules covering environmental, social and governance information under a proportional approach. VeryPyme does not replace the VS, but its internal workflows are organised in line with this modular logic.
| VS module | VS focus | Implementation in VeryPyme |
|---|---|---|
| General information | Company profile, activities, context and basic governance. | Organisation profile and Context block of the ESG Assessment. |
| Environment | Emissions, energy use, climate risks and environmental management. | Environment block, carbon footprint and climate risks per site. |
| Social | Workforce, working conditions and stakeholder relations. | Social block of the ESG Assessment. |
| Governance | Ethics, compliance and organisational structure. | Governance block of the ESG Assessment and follow-up through the action plan. |
| Monitoring and improvement | Evidence management, traceability and periodic updates. | Action plan, evidence document management and sustainability report. |
This mapping is conceptual and indicative. VeryPyme structures sustainability information in alignment with the VS principles, but it does not constitute an official certification of the standard.
What you can share
With the Complete Pack, through secure links (optional password and expiry) and website badges, you can share:
- Sustainability report aligned with the VS
- VeryPyme certificate
- Action plan tracking
- Evidence
- Website badges for VSME level, carbon footprint and report