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CSRD Free guide March 2026

VSME: Voluntary sustainability reporting for SMEs

The VSME standard provides small and medium-sized companies with a clear framework for voluntary ESG reporting without excessive effort. Our free guide shows you how to report on your sustainability performance in a structured and credible manner and thus secure strategic competitive advantages.

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Including roadmap for VSME implementation in the company.

VSME: Voluntary sustainability reporting for SMEs

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Contents of the guide

Your guide to VSME-compliant sustainability reporting

Compact, practical and directly implementable for SMEs without their own ESG department.

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Latest VSME update

What has changed recently? We explain the latest version of EFRAG's VSME standard, which topics are subject to reporting and what this means for SMEs in practice.

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Understanding VSME

What is VSME and why is it relevant for SMEs? What modules are there? What obligations arise from the supply chain requirements of larger business partners?

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Legal classification

What does voluntary mean in practice? When will VSME become standard? What are the consequences of non-reporting to banks and supply chain partners?

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Step-by-step implementation

From the data basis to materiality analysis and report publication. How to collect and present environmental, social and governance data in a structured way.

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Think strategically

VSME as a competitive advantage: How to use voluntary reporting to improve access to finance, convince customers and meet supply chain requirements.

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For whom?

This guide is for you if...

You are an SME with growing ESG pressure
Suppliers, banks or customers are already requesting sustainability information from you.
You act as an ESG or sustainability manager
Receive practical recommendations for the structured implementation of VSME without a great deal of initial effort.
You want to make your supply chain transparent
From the database to the materiality analysis to the due diligence declaration. You will find all of this in one document.
you want to secure financing advantages through ESG ratings
Find out how good VSME reporting improves bank discussions and credit conditions.
Find out more about the VSME module directly

Important VSME benefits at a glance

75

Data points instead of 1,000+

The VSME standard only includes around 75 data points, which is significantly fewer than the more than 1,000 data points required for CSRD reporting.

2

Two modules: Basic & Comprehensive

Micro-enterprises start with the Basic module. More ambitious SMEs choose the Comprehensive module with more detailed ESG data and strategic orientation.

None

No obligation to audit, no obligation to publish

The VSME standard does not require an external audit or mandatory publication. You decide when and how you report.

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