VSME — Voluntary Sustainability Reporting Standard for SMEs
A voluntary, proportionate standard designed for unlisted SMEs: a Basic Module and a Comprehensive Module that respond to requests from banks, investors and large customers. Under Omnibus it becomes the "cap" on the information that obligated companies may request from smaller suppliers.
At a glance
- Legal reference
- Commission Recommendation of 30 July 2025 · EFRAG VSME standard
- Jurisdiction
- European Union
- Area
- Reporting and sustainable finance
- Status
- In force
- Last reviewed
Every date for VSME (SMEs)
- EFRAG publishes the VSME standard
- The Commission adopts the Recommendation on the VSME
- The VSME becomes the information cap for the value chain of CSRD companies in 68 days
SMEs and companies with up to 1,000 employees that want (or need, for their customers) to disclose ESG data.
How we helpSustainability & Environmental Transition →- 01Draft a first VSME Basic Module report to share with banks and customers
- 02Collect energy, emissions, waste, water and workforce data on an ongoing basis
- 03Use it as an award criterion in tenders and financing applications
Frequently asked questions on VSME (SMEs)
A voluntary, proportionate standard designed for unlisted SMEs: a Basic Module and a Comprehensive Module that respond to requests from banks, investors and large customers. Under Omnibus it becomes the "cap" on the information that obligated companies may request from smaller suppliers.
SMEs and companies with up to 1,000 employees that want (or need, for their customers) to disclose ESG data.
17 Dec 2024: EFRAG publishes the VSME standard; 30 Jul 2025: The Commission adopts the Recommendation on the VSME; 1 Jan 2027: The VSME becomes the information cap for the value chain of CSRD companies.
The next milestone is 1 Jan 2027: The VSME becomes the information cap for the value chain of CSRD companies.
Draft a first VSME Basic Module report to share with banks and customers; Collect energy, emissions, waste, water and workforce data on an ongoing basis; Use it as an award criterion in tenders and financing applications.
Other rules in the same area
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