All to know about VSME
The Voluntary Sustainability Reporting Standard for non-listed micro, small and medium-sized enterprises — a simple, proportionate way to disclose ESG information.
VSME Standard Overview
What is VSME?
A voluntary EFRAG standard for non-listed SMEs. A simple, proportionate framework to disclose ESG information without the complexity of full ESRS.
Who is it for?
Non-listed micro, small and medium enterprises. Especially useful for suppliers of large CSRD-compliant companies, and when banks or investors request ESG data.
The two modules
Basic Module covers energy use, emissions, workforce, health & safety, and basic governance. Comprehensive Module adds climate targets, ESG strategy, risks, supply chain, and transition plans.
Why adopt it
Meet customer and investor ESG requests. Boost competitiveness in tenders and supply chains. Prepare for future regulations. Report more simply than full CSRD/ESRS. Strengthen transparency and access to financing.
What it covers
Environmental: energy, emissions, climate, resources. Social: workforce, safety, training, human rights. Governance: ethics, compliance, anti-corruption. Strategy & risks (comprehensive): key risks and transition actions.
How to start
You need support from a sustainability and measurement expert to set up VSME properly. Align requirements with stakeholders, map and structure ESG data, choose Basic or Comprehensive module, set a simple data collection process, then produce and refine your first report. Book a demo here below
Ready to make your VSME report?
We guide you end-to-end — from data collection to the final, investor-ready document.