EU publishes the Voluntary Sustainability Reporting Standard (VS) as a delegated act

Uniform rules for voluntary sustainability reporting: the new EU standard provides guidance for companies and their business partners. With ESG Lift, you create your sustainability report simply, in a structured way and cost-effectively.

The European Commission has published the Voluntary Sustainability Reporting Standard (VS) with Delegated Regulation (EU) 2026/1560 in the Official Journal of the European Union. Companies now have an official European framework for voluntary sustainability reporting.

What does this mean for your company?

The VS helps companies prepare sustainability information in a uniform way and respond better to the requirements of customers, business partners, banks and other stakeholders.

What is the new Voluntary Sustainability Reporting Standard (VS)?

The Voluntary Sustainability Reporting Standard is a European standard for companies that are not themselves obliged to report on sustainability under the CSRD. It provides a structured basis for compiling and transparently presenting relevant information on environmental, social and governance matters – the so-called ESG topics.

The standard is intended in particular to help small and medium-sized enterprises document sustainability data in a comprehensible way, without taking on the effort of extensive mandatory reporting standards.

The VS is voluntary. Whether a company is obliged to report depends on the legal requirements that apply to it.

Which companies is the VS relevant for?

The standard is aimed at companies with an average of up to 1,000 employees in the previous financial year, provided they are not already subject to mandatory sustainability reporting.

The VS is particularly relevant for companies that:

• have to provide sustainability information to customers and business partners.
• receive requests about ESG criteria from banks, investors or clients.
• want to record and develop their sustainability performance systematically.
• want to prepare for growing requirements along their supply chains.

Even if your company is not legally obliged to report on sustainability, structured sustainability information can provide an important competitive advantage.

What changes with the publication as a delegated act?

The publication of the VS as a delegated act creates an official EU framework for voluntary sustainability reporting. Companies thus have a clearly defined basis for recording and presenting their sustainability information in a structured way.

For companies and their business partners, the standard brings three advantages in particular:

1. A uniform structure

Sustainability information can be recorded and presented systematically using a common European framework.

2. More transparency

Companies can document their environmental, social and organisational measures in a comprehensible way.

3. Less unnecessary effort

A reporting framework designed for small and medium-sized enterprises can help to match the scope of data collection to the information that is actually needed.

ESG Lift: your sustainability report, created easily and efficiently

With ESG Lift, you create your sustainability report digitally and step by step. Our software supports you in recording, preparing and documenting your sustainability information on the basis of the Voluntary Sustainability Reporting Standard (VS).

Your benefits with ESG Lift

• Guided report creation: Clear explanations and practical filling aids support you as you work through the individual topics.
• Integrated AI assistant: Get concrete suggestions for sustainability measures, targets and report wording by voice or text.
• GHG and CO₂e calculator: Calculate and document greenhouse gas emissions with a calculator designed specifically for the DACH region and based on the internationally recognised Greenhouse Gas Protocol.
• Enter previous years’ data: Even as a new customer, you can enter your data from previous years free of charge – at no extra cost.
• Multilingual use: Work in German, English or French.
• Flexible use: No long-term commitment – cancel and reactivate at any time with a single click.

Turn your sustainability data into a competitive advantage

Sustainability reporting does not have to be complicated or expensive. With ESG Lift, you record your relevant data in a structured way, document your measures and create a comprehensible report based on the VS.

Start now and bring your sustainability reporting up to date.

ESG Lift – create sustainability reports simply, transparently and cost-effectively.

Official reference

Commission Delegated Regulation (EU) 2026/1560

The regulation contains the European framework for the Voluntary Sustainability Reporting Standard (VS).

Official publication in the Official Journal of the European Union:
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R1560