The VS (Voluntary Standard, formerly VSME) is open to every company with 1,000 employees or fewer. Ditto helps you structure your reporting without administrative overload: centralize your ESG data, respond to your clients' and partners' CSR reporting requests, and turn a compliance ask into a commercial advantage.

100%
of clients supported on VSME gain 25 points on EcoVadis reporting
1 to 4 weeks
to complete a VSME report, depending on your starting point
1,000
employees or fewer: the companies that can use the VS (formerly VSME)
We've broken VSME down into clear steps, helping you centralize your ESG data and publish a complete report without unnecessary complexity.
Step 1
Identify what you already have (carbon footprint, HR policies, supplier data) and what's missing against the 11 disclosures of the VS Basic module (B1 to B11). See how Ditto centralizes your data.

Step 2
Organize your ESG data in the format your clients and partners expect, without building a bespoke framework from scratch.

Step 3
VSME is a recognized framework for answering ESG data requests from clients and partners in one click, and it also counts toward your own EcoVadis progress: 100% of clients supported gain 25 points on EcoVadis reporting. From financial year 2027, a CSRD-subject client can't require more than the VS from a company with 1,000 employees or fewer.
Step 4
The VS stays voluntary and requires no external audit. Up to 10 employees, the more demanding environmental data (energy, GHG, water, waste) is optional. Progress step by step, and put that same data to work across your other CSR initiatives (EcoVadis, CSRD above 1,000 employees and €450M in turnover).
Ditto gives you the insights and tools to transform your CSR program. So you can feel confident when it's time for certification and feel ready for your next RFP.
Whether this is your first time with VSME or you're already responding to clients' and partners' ESG requests, Ditto adapts to your context.
The VS (Voluntary Standard, formerly VSME) is the European sustainability reporting standard for companies with 1,000 employees or fewer. It was adopted through Delegated Regulation (EU) 2026/1560, published in the Official Journal on September 21, 2026. Its Basic Module covers around forty datapoints across eleven disclosures (B1 to B11).
No. The VS is voluntary and requires no external audit. From financial year 2027, a customer subject to the CSRD cannot ask a supplier with 1,000 employees or fewer for more sustainability data than the VS provides.
Any company with 1,000 employees or fewer, with no revenue criterion. For companies with 10 employees or fewer, the most demanding environmental data (energy, greenhouse gas emissions, water, waste) becomes optional.
Between 1 and 4 weeks, depending on your starting point. Ditto maps the data you already have (carbon footprint, HR policies, supplier data) against the VS requirements, and your coach helps you fill the gaps.
Yes. 100% of the clients Ditto supported on VSME gained 25 points on the reporting part of their EcoVadis assessment, and the same data answers your customers' ESG questionnaires.
Create a clear, complete VSME report your clients and partners can rely on, with Ditto by your side at every step.