The VSME standard raises many questions among SMEs. Here are the most common questions and clear answers to what VSME means in practice and when it is worth using.


What is VSME for an SME?

VSME is a voluntary sustainability reporting framework developed by the EU for SMEs. Its purpose is to help a company compile sustainability information into one structure and respond clearly to stakeholders’ information requests.


Is VSME mandatory for SMEs?

VSME is not mandatory for unlisted SMEs. It is a Commission recommendation that a company can use voluntarily. In practice, however, it will start to be used because customers and financiers need information.


Why are SMEs asked for VSME information?

Large companies’ CSRD Reporting extends to the value chain. This means that information is needed from SMEs, for example on emissions, working conditions and sustainability practices.


What is the difference between the Basic and Comprehensive modules of VSME?

The Basic Module includes the key information that most SMEs need. The Comprehensive Module adds more detailed information in situations where stakeholders need a more precise picture of the company’s sustainability.


Does VSME have to be completed all at once?

No. VSME should be started with the information the company already has. The report can be supplemented step by step.


What benefit does VSME offer to an SME?

VSME helps compile sustainability information in one place, reduce overlapping information requests and bring clarity to sustainability work.


Is VSME reporting alone enough?

Reporting alone is not enough. The benefit comes from reporting supporting the company’s decision-making and development.


When should an SME start VSME?

VSME should be started before information requests arrive urgently. The best situation is when the company has time to compile the information calmly.


Can VSME be used without an expert?

Yes, but in practice many SMEs need support in understanding the structure and applying it to their own operations.

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