What is the VSME standard?

The VSME (Voluntary Sustainability Reporting Standard for non-listed SMEs) is a voluntary reporting framework designed for small and medium-sized enterprises. It provides a straightforward, accessible alternative to the complex ESRS standards under the CSRD.

Is a double materiality assessment required for the VSME?

No. Unlike mandatory CSRD reporting, a double materiality assessment is not a prerequisite for VSME reporting. Furthermore, organisations can apply the 'if applicable' principle to omit irrelevant disclosures.

What is the difference between the Basic and Comprehensive modules?

The Basic module covers essential ESG disclosure requirements, ideal for micro-enterprises or SMEs with limited resources. The Comprehensive module expands upon this with in-depth disclosures on strategy, targets, key metrics, and supply chain relationships.

Our VSME services for you

The Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME) provides small and medium-sized enterprises (SMEs) that are not capital market-oriented with a structured and recognized basis for voluntary sustainability reporting. This standard helps SMEs to create transparency on sustainability issues, meet stakeholder requirements, and develop long-term sustainable corporate strategies.
Since the VSME contains all relevant information in the SME Core Assessment Protocol (SME-CAP) format—a structured overview of the requirements that large companies impose on their small and medium-sized suppliers under the CSRD—the VSME optimally prepares you to meet the information needs of your customers and suppliers.

:response supports you in the optimal implementation of the VSME standards – from the precise definition of report content to the integration of sustainability strategies and processes to the creation of a clear and standard-compliant report.

What is the VSME?

The Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME) was developed to offer small and medium-sized enterprises a practical and standardized option for sustainability reporting.

Unlike the European Sustainability Reporting Standards (ESRS), which are mandatory for CSRD-regulated companies, the VSME is explicitly aimed at non-capital market-oriented SMEs that are not subject to CSRD requirements and wish to voluntarily introduce structured sustainability reporting. For ambitious companies subject to CSRD requirements, the VSME also provides an opportunity to report on their sustainability commitments in a standard-compliant manner even before 2028.

The VSME is based on established reporting standards such as the European Sustainability Reporting Standards (ESRS) and offers customized reporting for SMEs that covers key environmental, social, and governance (ESG) aspects. This includes, among other things, the presentation of climate strategies, resource use, social impacts, and corporate governance.

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Grafik zum modularen Aufbau eines Nachhaltigkeitsstandards mit zwei Modulen: Basismodul für alle Anwender mit 11 Themenbereichen und grundlegenden ESG‑Informationen; optionales umfassendes Modul mit 9 zusätzlichen Themenbereichen, darunter Klima‑, Menschenrechts‑ und Diversitätsangaben. Darstellung zeigt beide Module nebeneinander sowie Hinweise zur Auswahl je nach Unternehmensbedarf.

The VSME standard has a modular structure and consists of two main modules:

Basic module: Contains basic requirements, particularly suitable for micro-enterprises or SMEs with limited resources.
Comprehensive module: Extends the basic module with more detailed information, such as strategies, goals, measures, and supply chain relationships.

The VSME is also characterized by its ease of use: unlike the ESRS, a double materiality analysis is not a prerequisite for reporting. Thanks to the “if applicable” principle, individual disclosures can be omitted if they are not relevant to your company.

Who can benefit from the VSME?

The VSME is particularly aimed at:

Small and medium-sized enterprises (SMEs) that want to increase transparency towards customers, suppliers, and investors.
Companies that want to integrate sustainability criteria into their strategic orientation.
Suppliers of larger companies that need to provide sustainability information as part of CSRD-compliant supply chain reporting – optimally prepared thanks to the congruence of the VSME with the SME-CAP format.
Companies that want to prepare for future regulatory developments at an early stage.

Transparent reporting is an important basis for improving a company’s reputation by communicating its own sustainability commitment. Thanks to its user-friendliness, the VSME also enables comparability. In this way, companies with strong sustainability performance put themselves in an optimal position to gain access to sustainability-oriented sources of financing.

Our VSME services for you:

dvice on module selection and application of the “if applicable” principle
Efficient process templates that can be adapted to your corporate structure
User-friendly templates for data collection
Export of the report as a machine-readable document
Hundreds of successful reporting projects with small and medium-sized enterprises

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