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Insights

Finance and reporting process from data collection and accounting to aggregation, consolidation and financial reporting
Getting the Numbers Right Is Not Enough: What Makes a Good Financial Close?

Getting the Numbers Right Is Not Enough: What Makes a Good Financial Close?

A practical look at effective finance processes and how accounting, financial reporting, data, systems and tools can work together.

From start up to listed company
Voluntary Sustainability Reporting – What Does It Mean in Practice?

Voluntary Sustainability Reporting – What Does It Mean in Practice?

A practical introduction to the new Voluntary Standard (VS), formerly VSME, and how companies can approach voluntary sustainability reporting.

From start up to listed company
Digital Product Passport (DPP) for Companies: Understanding Before Planning

Digital Product Passport (DPP) for Companies: Understanding Before Planning

The EU Digital Product Passport is becoming mandatory across more industries. Why it's rarely a technical challenge, and why an early, structured look pays off.

From start up to listed company
How Much Effort Does the Voluntary Standard Involve in Practice – and How Can It Be Implemented Efficiently?

How Much Effort Does the Voluntary Standard Involve in Practice – and How Can It Be Implemented Efficiently?

How much time and resource the Voluntary Standard as a voluntary sustainability report realistically requires, and how implementation can be approached efficiently.

From start up to listed company
Value Chain Cap – What CSRD Companies Can Still Request From Their Supply Chain

Value Chain Cap – What CSRD Companies Can Still Request From Their Supply Chain

What CSRD-obligated companies need to consider when collecting supply-chain data, and where scope for further requests remains.

From start up to listed company
Value Chain Cap – What Suppliers Will No Longer Have to Provide

Value Chain Cap – What Suppliers Will No Longer Have to Provide

The Value Chain Cap limits what CSRD-obligated companies may request from smaller suppliers for their own reporting.

From start up to listed company
Voluntary Assurance Under the Voluntary Standard – When It Might Be Worth It

Voluntary Assurance Under the Voluntary Standard – When It Might Be Worth It

External assurance isn't required under the Voluntary Standard – when voluntary validation might still be worth considering.

From start up to listed company
Voluntary Standard (formerly VSME) vs. CSRD/ESRS – Where Are the Differences?

Voluntary Standard (formerly VSME) vs. CSRD/ESRS – Where Are the Differences?

Materiality, assurance, scope: an overview of the key differences between the Voluntary Standard and mandatory ESRS reporting.

From start up to listed company
From VSME to Voluntary Standard: What Has Changed

From VSME to Voluntary Standard: What Has Changed

From non-binding guidance to a delegated regulation: what appears to have changed as the VSME evolved into the Voluntary Standard.

From start up to listed company
What is the Voluntary Standard (formerly VSME)? A Quick Overview

What is the Voluntary Standard (formerly VSME)? A Quick Overview

The Voluntary Standard succeeds the VSME, giving companies outside CSRD scope a structured framework for voluntary sustainability reporting.

From start up to listed company
Are Your Reporting Processes Still Keeping Pace With Your Company?

Are Your Reporting Processes Still Keeping Pace With Your Company?

How to tell whether your reporting processes are still keeping pace with your company's growth and what to do next.

Glass memory representing IFRS 18 classification
IFRS 18: A Checklist and Roadmap for Implementation

IFRS 18: A Checklist and Roadmap for Implementation

A structured checklist and roadmap for implementing IFRS 18 – from the initial impact assessment through systems and processes to first-time application in 2027.

Minimalist 3D illustration of voluntary sustainability reporting, featuring a transparent glass report, a glass globe and a small green plant on a light stone platform.
Voluntary sustainability reporting: What's the point, and when does it make sense?

Voluntary sustainability reporting: What's the point, and when does it make sense?

Voluntary Standard: when does voluntary sustainability reporting make sense for companies outside CSRD scope? A practical starting point.

Minimalist 3D illustration of IFRS 18 showing structured financial reporting, transparent glass layers and the presentation of financial information.
IFRS 18 Implementation: Why Companies Should Start Preparing in 2026

IFRS 18 Implementation: Why Companies Should Start Preparing in 2026

IFRS 18 introduces major changes to financial statement presentation. Learn which companies are affected and why implementation should start in 2026.

BARNS Logo.

Advisory for reporting, accounting and transformation.

© 2026 BARNS GmbH Wirtschaftsprüfungsgesellschaft. All rights reserved.

BARNS Logo.

Advisory for reporting, accounting and transformation.

© 2026 BARNS GmbH Wirtschaftsprüfungsgesellschaft. All rights reserved.

BARNS Logo.

Advisory for reporting, accounting and transformation.

© 2026 BARNS GmbH Wirtschaftsprüfungsgesellschaft. All rights reserved.

BARNS Logo.

Advisory for reporting, accounting and transformation.

© 2026 BARNS GmbH Wirtschaftsprüfungsgesellschaft. All rights reserved.