VS data point list (formerly VSME) for your sustainability report
The requirements for the VS sustainability report for voluntarily reporting companies are somewhat reduced compared to the comprehensive reporting obligation – yet the EFRAG VSME standard on which the VS builds is still 56 pages long and contains numerous data points.
We break down the VS requirements for you and have clearly presented all the data points in an Excel table. The perfect basis for creating your VS report.
- Intuitive Excel template
- Complex VS requirements simply translated
- Saves 30 hours
- Intuitive Excel template
- Complex VS requirements simply translated
- Saves 30 h working time
Ordering by invoice is our preferred payment method – alternatively, pay directly & securely via LemonSqueezy.
The voluntary reporting standard was previously called VSME (Voluntary Sustainability Reporting Standard for non-listed SMEs). On 3 July 2026, the EU Commission adopted it as the VS (Voluntary Standard). It has been in force as Delegated Regulation (EU) 2026/1560 since 24 September 2026 and is open to all companies not subject to mandatory CSRD reporting, no longer just SMEs. In terms of content, the VS builds on the VSME with only minor changes. That's why we use the new name VS on this page. Learn more in our article Final ESRS and VS Standard 2026.
What you get
- Comprehensive overview of all disclosure requirements of the basic and extended modules
- Assignment of data points to the corresponding modules and specific reporting obligations
- Indication of the reporting obligation: whether a data point is mandatory, optional or conditional
- Specification of the type of information: for each data point it is clear whether quantitative or qualitative information is required
- Further helpful attachments, which we make available to you in a bundle (also publicly available on the Internet):
- Mapping of the VS disclosure requirements to the ESRS topics
- The official VS reporting standard
- Unofficial German translation of the standard
Your added value when purchasing the VS data points list
- Save around 30 hours of working time when creating your report – thanks to a clear structure and immediate readiness for use
- Complex VS requirements are prepared in an understandable way – translated from English into German and broken down into clear, practicable information requirements
- Get started right away: the intuitively structured Excel list makes it easy to get going – without any training frustration
- Involve your team directly: the structured presentation helps you easily involve other colleagues or departments in the data collection
Note & suitability
Note: The list is a structured Excel overview of all data points of the VS and helps you collect the required information within your company. The information itself must be collected and entered by the company. The list has been aligned with the VS (Delegated Regulation (EU) 2026/1560). It was originally based on the VSME version of 17 December 2024.
Although conducting a double materiality assessment is not mandatory under the VS standard, it is a core element of the CSRD – and a good basis for voluntarily reporting companies to determine their relevant topics. CSR Tools offers a materiality assessment Excel template and a practice-oriented 4-hour workshop for this purpose.
Who is the VS data points list suitable for?
The list of data points is aimed at various target groups involved in sustainability reporting in accordance with the VS:
- SMEs and mid-sized companies that wish to voluntarily prepare a sustainability report – e.g. at the request of customers, banks or business partners
- Companies that, as suppliers to companies subject to the CSRD, are asked to provide sustainability data: from financial year 2027, companies subject to the CSRD may not request information beyond the VS from companies with up to 1,000 employees
- Consultancies and auditors who would like to support their clients in preparing a VS-compliant report
- Organizations that do not use a complete VS template but are looking for a low-threshold, practical introduction to the topic
Send us a short message at info@csr-tools.com – we will send you an invoice with all payment information.
If you are not satisfied with the template, you can easily get your money back within 30 days.
Who created the VS data points list?
The list was developed by Alexander Spahn, founder of CSR Tools. He began his career at the international auditing and consulting firm Deloitte. Since 2023, he has been working intensively on the Corporate Sustainability Reporting Directive (CSRD) and assists companies with their entry into sustainable reporting.
In 2024, he successfully completed further training to become a certified Sustainability Reporting Advisor at the EBS University of Business and Law.
Find out more about Alex and CSR Tools here.
Customer selection of the VS report template
Your VS template options
- Intuitive Excel template
- Complex VS requirements simply translated
- Saves 30 h working time
Ordering by invoice is our preferred payment method – alternatively, pay directly & securely via LemonSqueezy.
- Word template of a VS sustainability report
- VS data point list
- Helpful tools & links
Ordering by invoice is our preferred payment method – alternatively, pay directly & securely via LemonSqueezy.
- Interactive 3h workshop
- Word template of a VS sustainability report
- Helpful tools & links
Ordering by invoice is our preferred payment method – alternatively, pay directly & securely via LemonSqueezy.
Frequently asked questions
What do I receive with the VS data point list?
You receive an intuitive Excel template with a comprehensive overview of all disclosure requirements of the basic and extended modules, including the assignment of data points to the corresponding modules and specific reporting obligations. It is indicated whether each data point is mandatory, optional or conditional, and whether quantitative or qualitative information is required.
Which standard version is the list based on?
The list has been aligned with the VS, which the EU Commission adopted on 3 July 2026 and which has been in force as Delegated Regulation (EU) 2026/1560 since 24 September 2026. It was originally based on the VSME version of 17 December 2024; the VS builds on it with only minor changes.
Who is the data point list suitable for?
It is aimed at SMEs and mid-sized companies that wish to voluntarily prepare a sustainability report, suppliers who want to answer data requests from customers subject to the CSRD in a structured way, as well as consultancies and auditors supporting their clients. It is also ideal for organizations looking for a low-threshold, practical introduction to the topic.
Are any extra attachments included?
Yes. We provide further helpful attachments in a bundle: a mapping of the VS disclosure requirements to the ESRS topics, the official VS reporting standard, and an unofficial German translation of the standard.
Can I pay by invoice?
Yes. To purchase on account, send us a short message at info@csr-tools.com – we will send you an invoice with all payment information.
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Get a quick, structured overview of all VS data points. To purchase on account, send us an email at info@csr-tools.com.