
IN FOCUS

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.

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

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

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

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

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

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

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

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







