- On July 3, 2026, the European Commission adopted an expanded version of the VSME under a new name: VS, for Voluntary Standard.
- VS keeps the VSME's entire technical framework: 56 indicators across 11 thematic blocks, with the same two-module structure.
- The scope widens to larger non-listed companies, up to 1,000 employees and €450 million in revenue.
- Adoption isn't final yet: the European Parliament and Council have up to 4 months to object, with entry into force expected around November 2026.
The VSME has a new name. On July 3, 2026, the European Commission formally adopted, as part of the Omnibus I package, an expanded version of the standard under the name VS. If you're already running your ESG reporting on this standard, or wondering whether it applies to your company, here's what actually changes, and what doesn't.
What exactly changes?
VS keeps the VSME's structure as is: the same 56 indicators across 11 thematic blocks, and the same two-module setup, a Basic module for micro-companies and a Comprehensive module for more advanced SMEs. What changes is the scope. VS now also applies to larger non-listed companies, up to 1,000 employees and €450 million in revenue, the new threshold used for "large company" under the revised CSRD. Companies that didn't qualify for the VSME because they were too large to count as an SME can now use the same voluntary standard.
The 100 ESG Indicators to Follow
Find the indicators expected across ESG standards, VSME and VS included
Does this change anything for you today?
If you've already worked through the VSME indicators or structured your report under this standard, there's nothing to redo: the technical content hasn't moved, and a report already produced stays valid under VS. The name change mostly matters for companies approaching CSRD thresholds who wondered whether a voluntary standard was even open to them. With VS, the answer is yes, even for companies larger than a typical SME. To check exactly where your company stands, the rundown on who's concerned in 2026 is still accurate on the substance: only the size cap changed.
CSRD: Introduction and Practical Guide
Understand CSRD thresholds and obligations to see where your company stands
Should you switch terminology right now?
No rush. Until adoption is final, "VSME" stays the more searched and more recognized term, including among the teams running your CSR compliance day to day. Both names point to the same standard, with the same simplified double materiality logic and the same underlying expectations. The simplest approach is to track both names in parallel until one clearly takes over in everyday use.
Get a read on your VSME (or VS) compliance
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FAQ
Are VSME and VS the same standard?
Since when has this name change been effective?
Do I need to redo my report if I already produced it under the VSME name?
My company is larger than a typical SME, am I covered by VS?
VSME Renamed VS — Key Takeaways
| Element | Key takeaway |
|---|---|
| Official name | VS (Voluntary Standard), formerly VSME |
| Adoption date | July 3, 2026, via European Commission recommendation |
| Technical standard | Unchanged: 56 indicators, 11 blocks, 2 modules |
| Scope | Widened to non-listed companies up to 1,000 employees and €450 million in revenue |
| Final entry into force | Expected around November 2026, after the Parliament and Council objection period |
