This translation is provided for information only. The French version is the only authoritative text.
This legal notice applies to the vs-norm.com website (hereinafter “the site”), a personal blog providing information and plain-language explanations of the European VSME/VS standard and the voluntary sustainability reporting standard. It is provided in accordance with French Law No. 2004-575 of 21 June 2004 on confidence in the digital economy (LCEN). Information as of 8 November 2026.
Site publisher
The site is published by a private individual, a natural person acting in neither a professional nor a commercial capacity:
- Johan Théron, private individual;
- Address: 5 rue du Chalet, 25620 Trépot, France.
The publisher carries out no commercial activity through the site, and makes no sales, provides no services and does not collect contact details for profit. The site is a strictly personal, unpaid initiative.
Publication director
The publication director is Johan Théron, in his capacity as publisher of the site.
Contact
The publisher can be contacted by email only. To protect this address from automated harvesting, it is spelled out in full and without a clickable link: “theron dot johan”, followed by the at sign, then “gmail dot com”.
Hosting provider
The site is hosted by:
- Infomaniak Network SA;
- Address: Rue Eugène-Marziano 25, 1227 Les Acacias (Geneva), Switzerland;
- Telephone: +41 22 820 35 44;
- Website: www.infomaniak.com.
The hosting servers are located in Switzerland, a country recognised by the European Commission as providing an adequate level of protection for personal data.
Purpose of the site
The site is exclusively personal, informative and non-commercial in purpose: it publishes articles, summary notes and plain-language updates on developments concerning the VSME/VS and sustainability reporting frameworks. It offers no online sales, no matchmaking service and no collection of commercial contacts. The content is shared for educational purposes and constitutes neither legal advice nor personalised accounting or financial advice.
Intellectual property
All content on the site — texts, articles, diagrams, illustrations, structure and visual identity — is protected by intellectual property law. Unless otherwise stated, this content is the property of the publisher or is used with the permission of the relevant rights holders.
Any reproduction, representation, adaptation or distribution, in whole or in part, on any medium whatsoever, requires the publisher’s prior permission, with the exception of:
- short, properly attributed quotations accompanied by a link to the source page;
- uses permitted by law (right of short quotation, statutory exceptions).
Names, acronyms and regulatory references (VSME/VS, CSRD, ESRS, EFRAG, etc.) are cited for information purposes and remain the property of their respective owners.
Hyperlinks
The site may contain hyperlinks, in particular to official sources such as EUR-Lex, the European Commission, EFRAG and the Portail RSE (the French government CSR portal). The publisher has no control over the content of third-party sites and accepts no liability for their content, their availability or any use that may be made of them.
Links to the site may be created freely, provided that they do not harm the publisher’s interests and do not display the pages within a frame in a way likely to cause confusion as to the origin of the content.
Liability
The publisher endeavours to ensure that the information published is accurate and up to date, relying on dated and verifiable official sources. As the regulatory field covered is evolving, some information may be subject to change: it is provided without any guarantee of completeness and cannot give rise to any liability on the part of the publisher. Each reader is responsible for checking the state of the law applicable to their situation and, where appropriate, seeking qualified advice.
Personal data
The controller of personal data collected through the site is Johan Théron, who can be reached by the means indicated in the “Contact” section.
Even in the absence of any form, simply browsing the site involves the processing of certain technical data (connection logs and IP addresses retained by the hosting provider for security purposes and to ensure the proper functioning of the service). This data is hosted in Switzerland, a country covered by a European Commission adequacy decision: its transfer outside the European Union therefore does not, on that basis alone, require additional safeguards.
In accordance with the General Data Protection Regulation (GDPR) and the French Data Protection Act (loi Informatique et Libertés), you have the right of access, rectification, erasure, objection, restriction of processing and data portability in respect of your data, as well as the right to lodge a complaint with the Commission nationale de l’informatique et des libertés (CNIL, the French data protection authority).
The procedures for exercising these rights, together with the purposes of processing, the legal bases, the categories of recipients and the retention periods, are set out in the privacy policy.
Cookies and trackers
At launch, the site places no advertising cookies and no audience measurement cookies for marketing purposes. Only strictly technical cookies may be used, in particular those relating to the page cache (WP Super Cache), which help the site display efficiently. Details of any trackers and of how to withdraw consent are given in the cookie policy.
Governing law
This legal notice is governed by French law. In the event of any dispute, and failing an amicable settlement, the French courts shall have jurisdiction.