Your flexible platform to add value to the VSME

The Voluntary Sustainability Reporting Standard (VSME) helps (SME) companies structure their sustainability strategy. With SmartTrackers, you can easily comply with the VSME guidelines and strengthen your position within the value chain.

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We make the VSME as simple and manageable as possible

The VSME (Voluntary Sustainability Reporting Standard for SMEs) is a voluntary sustainability reporting standard, developed by EFRAG and published on December 17, 2024. It is intended for non-listed small and medium-sized enterprises (SMEs) that fall outside the scope of the CSRD, but still want to report transparently on their sustainability efforts.

With SmartTrackers, reporting in line with the VSME becomes clear and achievable. Our platform is specifically designed to guide you through the standard step by step, with minimal administrative burden. This way, you can meet the VSME requirements without unnecessary complexity, and keep your focus where it matters most: making your business more sustainable.

Recent developments (February 2025)

Through the Omnibus proposals, the EU has introduced a “stop-the-clock” measure, delaying CSRD reporting obligations for many companies (including SMEs) by two years, until 2028.
During this period, the European Commission recommends the VSME as a standardized, voluntary reporting method to help SMEs prepare for future regulation and value chain demands.

Watch our webinar for more information.

Structure of the VSME

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.

Benefits of meeting the standard

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.

SmartTrackers makes the VSME practical

A powerful management system

Receive a clear overview of your scores, identify improvement potential, actively manage initiatives to improve and report on progress.

Suitable for all non-financial KPIs

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.

Collaborate with suppliers

Clearly assess whether suppliers meet your quality criteria and work together on initiatives to improve.

ESG-analysis

Measurable

Qualitative data

Simplify your VSME reporting process in the following way

User-friendly data collection: Gather ESG data for both the basic and extended VSME modules with minimal effort.
Automated reporting: Generate standardized reports aligned with EFRAG guidelines, ready for value chain partners or financiers.
Value chain integration: Simplify data sharing with large companies, including scope 3 emissions.
Carbon management: Link VSME reports to carbon footprint calculations, based on the Greenhouse Gas Protocol.