SME reporting according to VSME

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.

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.

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

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.

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.

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