Voluntary

 

‍reporting (VSME)

Not every organisation falls under the CSR, but the pressure to share ESG data is real even for companies that are not subject to the CSRD. Major customers, lenders and procurement bodies are increasingly asking concrete questions about sustainability performance. The VSME standard – developed at the request of the European Commission as a voluntary framework for SMEs – offers a proportionate and credible way to answer those questions.

What is the VSME standard?

The Voluntary Sustainability Reporting Standard for SMEs (VSME) is a simplified reporting framework that follows the European Sustainability Reporting Standards (ESRS) logic but is tailored to the capacity and needs of smaller organisations. The standard comprises a basic module and a comprehensive module – so you can start with what is relevant and feasible, and build further as the number of questions or your ambition grows.

The VSME is not a mandatory standard, but it is a recognised framework that customers reporting under the CSRD increasingly request as a way of meeting their value-chain information needs.

Who is this for?

  • Companies that fall outside the direct CSRD scope following the Omnibus package, but receive ESG questions from customers or lenders
  • Suppliers to CSRD-reporting companies that need to provide value-chain information
  • Organisations that want to build ESG transparency as an asset in tenders, financing discussions or customer relationships
  • Companies that want to make a start with structured sustainability reporting without the full CSRD burden

Our approach

Voluntary reporting is only credible if it is methodologically sound and meets the needs of the organisations requesting the information. We help you make that judgement and set up the process.

  • Scoping and module choice – Which VSME module fits your organisation and the questions you are receiving? We help you set the right scope based on your sector, size and the specific information needs of your stakeholders.
  • Data collection and validation – We guide the inventory of available ESG data per VSME topic and help you set up a simple but reliable data collection process.
  • Reporting and communication – We help you produce the VSME report in a format that works for external stakeholders – clear, proportionate and engaging.
  • Alignment with customer requirements – Large customers that are subject to the CSRD sometimes ask for specific data points. We help you align your reporting with those requirements.

What doers it deliver?

  • An answer to ESG questions: structured reporting that gives customers, lenders and procurement bodies a credible response
  • A competitive edge: organisations that can demonstrate ESG transparency are better positioned in commercial negotiations and financing discussions
  • A foundation for the future: starting with the VSME now lays the groundwork that can later be extended to full CSRD compliance
  • A proportionate approach: no unnecessary complexity, but an approach that fits the size and capacity of your organisation

Related services

  • CSRD readiness scan – For companies that want to gauge whether and when they will come into scope.
  • ESRS gap analysis – For companies considering the step to full CSRD reporting.
  • CSRD reporting – When voluntary reporting grows into a full CSRD approach.

Take

 

the next step

The VSME offers a proportionate and recognised framework for credible reporting – even when you are not required to. We help you work out what makes sense and set up the process.

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