BARNS advises organisations on financial and sustainability reporting requirements, reporting processes, data, systems, internal controls, governance and disclosures.
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IN FOCUS

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

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

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.

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

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

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

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


