Performance category >

Reporting

SME reporting according to VSME

Orangener Pfeil nach unten zum Inhalt
SME reporting according to VSME

Voluntary sustainability reports with the VSME standard

Small and medium-sized enterprises are not subject to the statutory sustainability reporting obligation under the CSRD. However, more and more transparency is also being demanded of them - for example by customers, banks or business partners. A voluntary sustainability report based on the Voluntary SME Standard can help to win orders, ensure access to capital or proactively score points. Five Glaciers Consulting supports SMEs in preparing their voluntary sustainability report in line with the EU Commission's VSME standard.

The challenges of reporting

The framework for voluntary sustainability reporting for SMEs is quite well defined by the VSME standard. Nevertheless, reporting in this new non-financial field is a challenge for companies, especially as the guidelines are comprehensive and the expectations of certain stakeholders (e.g. banks and investors) are quite high.

We design your report according to the VSME standard

We design your sustainability report for you in accordance with the Voluntary SME Standard. With a reporting concept tailored to your needs, we enable you to document your sustainability projects and goals simply and efficiently - and thus communicate them to a wide range of stakeholders. Our team supports you from data collection to report preparation and always considers possible interfaces and synergies.

More transparency for a sustainable future

Your individual report can be used as an ideal starting point for your company's sustainability strategy. We would be happy to discuss further areas of action and opportunities arising from the data and analyses with you.

Double materiality analysis (DWA)

Double materiality analysis (DWA)

Using the dual materiality analysis as a compass for sustainability in the company

learn more

Orangener Pfeil nach rechts zum Artikel
Reporting in accordance with CSRD

Reporting in accordance with CSRD

Implementing the requirements of the Corporate Sustainability Reporting Directive efficiently and securely

learn more

Orangener Pfeil nach rechts zum Artikel
Climate target setting

Climate target setting

Develop and implement science-based targets with us - based on recognized standards

learn more

Orangener Pfeil nach rechts zum Artikel
Frequently asked questions about
SME reporting in accordance with VSME

What is the VSME and for whom is it relevant?

The VSME (Voluntary Sustainability Reporting Standard for SMEs) is a voluntary reporting standard for small and medium-sized enterprises. It offers a pragmatic approach to ESG reporting without the high costs of CSRD. SMEs with sustainable business models in particular benefit from structured sustainability communication.

What are the differences between VSME and CSRD in reporting?

The VSME is specifically designed for small and medium-sized enterprises and offers simplified, voluntary sustainability reporting. Unlike the CSRD, which requires detailed ESG data and external assurance, the VSME is more flexible, more customizable and less resource-intensive. It is particularly suitable for SMEs that want to demonstrate transparency without having to bear the full regulatory burden of CSRD.

What does the VSME cover?

The VSME focuses on climate protection, social responsibility and corporate governance and contains practical guidelines for compact reporting. SMEs can use it to make their ESG strategy transparent without having to bear the bureaucratic burden of the CSRD

How can SMEs efficiently integrate sustainability reports into existing processes?

A pragmatic approach is the gradual integration into existing controlling or quality management processes. Companies can first measure sustainability indicators internally before including them in reports. The use of simple templates or standardized ESG reporting tools helps to keep the effort to a minimum and still derive added value from reporting.

Is a double materiality analysis required for the application of the VSME?

No, a double materiality analysis is not required for the application of the VSME standard, as it was designed specifically for small and medium-sized enterprises as a simplified, voluntary reporting format. However, such an analysis can be helpful in order to better assess the relevance of individual topics and specifically include them in reporting.

Five Glaciers news and perspectives

Jan 02, 2024 | 6 min | Governance & Regulatorik

SECR-Berichtspflichten im Vereinigten Königreich: Ein kompakter Leitfaden für Unternehmen

Erfahren Sie, wer nach SECR berichten muss, welche Daten gefordert sind und wie Unternehmen CO₂-Emissionen im UK gesetzeskonform und strategisch offenlegen.

Dec 23, 2024 | 5 min | Best Practices

EcoVadis Medaillen und Badges 2025: Das eigene Nachhaltigkeitsrating verstehen und verbessern

Erfahren Sie alles über die EcoVadis Medaillen und Badges 2025: Neue Bewertungsregeln, Scorecard-Änderungen, 360° Watch-Risiken und Tipps zur Verbesserung Ihres Nachhaltigkeitsratings – kompakt erklärt von Five Glaciers Consulting.

Mar 27, 2025 | 7 min | Best Practices

VSME standard: A strategic opportunity for SMEs in times of regulatory realignment

The VSME standard offers SMEs a practical alternative to CSRD reporting. Find out how you can use strategic mapping and a targeted materiality analysis to report voluntarily but effectively on sustainability.

Mountain in the background - symbolic image by Five Glaciers Consulting for contact page

Contact form

Hike up a mountain - symbol image from Five Glaciers Consulting for contact page

Let's talk about sustainability! We look forward to getting to know you.

Phone: +49 174 1305766
E-mail: info@fiveglaciers.com

OR INQUIRE DIRECTLY ONLINE:

Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.