Future-proof your business with VSME reporting

A clear – 'one version of the truth' – reliable route to the

sustainability reporting of your company – without CSRD complexity!

Why sustainability reporting can't wait

Customers, banks, investors and major chain partners want hard figures about

how responsible you are in business. For non-listed SME companies,

upcoming reporting under the Corporate Sustainability Reporting Directive

(CSRD) a complex exercise with: 1,100 data points, expensive consultants…

VSME (Voluntary Sustainability Reporting Standard for non-listed SMEs) is the

solution! It provides – as 'one version of the truth of your company' – all

information that major clients, banks, and investors may ask your company for.

What exactly is VSME?

VSME in one glance	Explanation
Scope	European voluntary standard for non-listed SMEs
Build-up	• Core module (micro & small enterprises) • Extended module (medium-sized enterprises) The combination meets the information needs of customers, financiers and investors
Core indicators	Governance, CO₂ emissions, energy consumption and employee data and, among other things, connection to information for banks and investors.
Cost curve	Higher in year 1 (start-up & baseline measurement) → drastically lower in year 2+ (simple updates)

Because VSME is a subset of CSRD, you as a company can now also make a

basis for future EU compliance regulations.

Five reasons why companies choose VSME

1. 'One version of the truth'– Stakeholders receive clear, comparable,

and reliable ESG data via one VSME report of your company for all

stakeholders.

2. Head start on compliance – VSME is a stepping stone to CSRD and

other (new) EU rules.

3. Access to finance & investors – Banks and investors

increasingly screen for ESG transparency.

4. Supply chain advantage – Major customers request sustainability data from

suppliers; VSME delivers 'one version of the truth' for all customer questions

with one report.

5. Cost savings in the long term – After the initial set-up of the VSME-

reporting, an annual update at the same time as the annual reporting is sufficient

of your company.

Contents of the VSME report

1 . Core module — basic information

o Aimed at SME companies

o Focuses on the most material ESG indicators

o Clear templates

2 . Extended module — deepening, also – in combination with the basic

module – for information to banks, investors, and customers, who

mandatory information request from SME companies from their mandatory

CSRD reporting

o Add industry-specific metrics and future goals

o Ideal for institutional investors or complex chains

This is what the implementation looks like

Phase	Typical activities	Your stake
Kick-off (month 1)	Gap analysis, select modules, appoint internal owners	**
Baseline measurement (month 1-6)	Governance, energy, emissions and HR data collect	*******
Concept report (month 6-8)	Filling in the VSME template, writing narrative, review with board & advisors	**
Publication (parallel to annual accounts)	Share report, post on website, send to banks & investors	*
Annual update (from year 2)	Annual update, progress vs. goals measuring in conjunction with your company's annual reporting	*