VSME: Complete Guide 2025

What is the VSME?

The Voluntary Sustainability Reporting Standard for Small and Medium-Sized Enterprises (VSME) is a reporting framework designed to help non-listed micro, small and medium-sized businesses communicate their sustainability efforts more easily and transparently.

The VSME provides more than just a voluntary sustainability reporting standard; it represents the maximum amount of information that CSRD companies can ask their supply chain.

This reporting framework was developed in December 2024, but following the release of the Omnibus simplification of the CSRD, the VSME started getting more attention as it might be used by more companies, such as those that aren’t obliged to report under the CSRD anymore.

Who is the VSME for?

The VSME is aimed at small and medium-sized enterprises that want to showcase their sustainability initiatives while avoiding the complexity of the CSRD.

In particular, the following companies might be interested in using the VSME:

• companies that belong to the value chain of CSRD companies
• companies that are out of the scope of the CSRD after the Omnibus proposal
• PMEs that want to disclose their sustainability efforts with a recognised reporting framework

What are the data points of the VSME?

The VSME framework uses a simplified set of data points compared to the CSRD, but both reporting standards include environmental, social and governmental (ESG) data points.

When choosing to report under the VSME, you can opt between two different modules:

• Basic module: 11 ESG data points are included in this module. These include, for example, Scope 1 and 2 emissions. It’s possible to exclude some data points if they’re irrelevant to your company.
• Complementary module: in this module, the company communicates about a roadmap to reduce its impact and other data points that allow companies to display even more ESG efforts.

In the tables below, you can read a summary of both modules’ data points.

FAQ

Is the VSME mandatory?

No, the VSME is not mandatory. It is a voluntary standard designed to support SMEs that want to take the first step towards structured sustainability reporting. However, adopting it may give you a competitive advantage in the supply chain compared to other companies that don’t

Is carbon reporting included in the VSME?

Yes, Scope 1 and 2 emissions are included in the VSME basic module. The way you calculate emissions needs to follow the GHG Protocol standards. You can start reporting on Scope 3 emissions and eventual carbon reduction strategies in the complementary module.

However, Scope 3 emissions often represent a big chunk of a company’s emissions and reducing them is usually the most significant challenge in a carbon strategy. This is why we recommend calculating Scope 3 emissions from the start.

Can I create a VSME report with a carbon report following Bilan Carbone® methodology?

Carbon reports for the VSME should follow the GHG Protocol standards. However, changing a report from Bilan Carbone® to GHG Protocol is easily possible.

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