Watch our webinar for more information.
The VSME (Voluntary Sustainability Reporting Standard for SMEs) is a voluntary sustainability reporting standard, developed by EFRAG and published on December 17, 2024. This standard is intended for non-listed SMEs that fall outside the scope of the CSRD but still want to report transparently on their sustainability efforts.
With SmartTrackers, reporting according to the VSME becomes clear and achievable. Our platform is specifically designed to guide you through the VSME step by step, with minimal administrative burden. This way, you meet the standard without unnecessary complexity and keep your focus where it truly matters: making your business more sustainable.
Since this spring, the European Commission has presented plans to simplify sustainability reporting through the Omnibus proposal. Key elements include:
🕒 As part of the Omnibus measures, the EU has introduced a “stop-the-clock” provision, delaying CSRD reporting obligations for many companies (including SMEs) by two years — now extended to 2028.
✅ During this period, the European Commission recommends the VSME as a standardized, voluntary reporting method to help SMEs prepare for future regulations and supply chain requirements.
Receive a clear overview of your scores, identify improvement potential, actively manage initiatives to improve and report on progress.
Define your indicators yourself, or use our extensive library of non-financial KPIs, ranging from emissions to labor safety, from gender equality to privacy & security.
Clearly assess whether suppliers meet your quality criteria and work together on initiatives to improve.
🌱 Basic module: The Basic Module includes 11 mandatory disclosures covering key ESG indicators such as energy consumption, waste generation, workforce composition, and occupational safety. This module is especially suitable for micro-enterprises or companies taking their first steps in ESG reporting, offering a solid foundation for transparency without unnecessary complexity.
🌳 Extended module: The Extended Module builds upon the basic requirements by adding 9 additional disclosures. These are designed for organizations that need to provide more comprehensive ESG insights, often requested by banks, investors, or major clients in the value chain. This module supports deeper integration of sustainability into business operations and reporting.
📅 Prepare for future CSRD obligations: Whether your company falls directly under the CSRD scope now or in the near future, we help you get ahead by structuring your ESG data in line with upcoming standards.
🌍 Meet sustainability requests from value chain partners: Many customers and business partners are increasingly demanding ESG transparency. We support you getting ready to meet these requirements with structured, credible data.
♻️ Strengthen your market position with credible ESG reporting: Transparent reporting via the VSME framework shows your commitment to sustainability, giving you a competitive edge with clients, partners, and suppliers.
📥 User-friendly data collection: Easily gather ESG data for both the basic and extended VSME modules with minimal effort.
📊 Automated reporting: Generate standardized reports aligned with EFRAG guidelines—ready to share with value chain partners or financiers.
🌐 Value chain integration: Simplify data sharing with large companies, including Scope 3 emissions.
🌱 Carbon management: Link your VSME reports to CO₂ footprint calculations, based on the Greenhouse Gas Protocol.
