{"id":1413,"date":"2025-03-09T10:35:42","date_gmt":"2025-03-09T08:35:42","guid":{"rendered":"https:\/\/www.kakikuu.fi\/?p=1413"},"modified":"2026-04-24T22:11:30","modified_gmt":"2026-04-24T20:11:30","slug":"vsme-standardi-viitekehys-pk-yritysten-vastuullisuusraportointiin","status":"publish","type":"post","link":"https:\/\/www.kakikuu.fi\/en\/vsme-standardi-viitekehys-pk-yritysten-vastuullisuusraportointiin\/","title":{"rendered":"VSME-standardi \u2013 viitekehys pk-yritysten vastuullisuusraportointiin"},"content":{"rendered":"

The European Union\u2019s new VSME-standard<\/a> (Voluntary Standard for non-listed Micro, Small, and Medium-Sized Enterprises) is intended for SMEs that are not subject to the CSRD,<\/a>-directive but wish to report on their sustainability. The aim of the standard is to provide sustainability-related information to stakeholders and to improve companies\u2019 own sustainability management and access to financing. All of these objectives sound good, but unfortunately the standard remains far removed from the real needs of SMEs and their stakeholders. Also read about the European Commission\u2019s recommendation on the use of the VSME standard.<\/a><\/p>\n\n\n\n

In this article, I examine the EU VSME standard<\/a> from the perspective of SMEs\u2019 everyday operations and business. This is not an introduction to the standard, but a critical assessment of its practicality. The article also serves as a basis for several follow-up articles that delve into the key problem areas of VSME.<\/p>\n\n\n\n

In the everyday reality of SMEs, sustainability work is largely built on the values of entrepreneurs and companies, the operating environment, and practical actions, but VSME pays little attention to these. Instead, reporting <\/a>focuses on extensive data points that do not necessarily support concrete sustainability work in SMEs. This makes the standard impractical and, at worst, a misleading tool for SMEs.<\/p>\n\n\n\n

\n

This makes the standard impractical and, at worst, a misleading tool for small and medium-sized enterprises<\/p>\n<\/blockquote>\n\n\n\n

– <\/p>\n\n\n\n

Disconnected from the everyday reality of businesses<\/h2>\n\n\n\n

SMEs practice sustainability as part of their daily operations \u2013 through energy efficiency, resource savings, promoting employee well-being, and transparent business practices.\n\nIntegrating these themes into business development is what ultimately makes sustainability impactful.<\/p>\n\n\n\n

The structure of the VSME, on the other hand, separates sustainability into a standalone reporting task, which does not necessarily support the strategic development of the business. The standard also fails to recognize that sustainability work in SMEs is deeply connected to the core business, company values, and operating environment.<\/p>\n\n\n\n

–<\/p>\n\n\n\n

The irrelevance of biodiversity data points<\/h2>\n\n\n\n

The VSME includes data points related to biodiversity (e.g., the company\u2019s location near protected areas). However, this does not encourage SMEs to take concrete actions to mitigate biodiversity loss, but rather to document a passive state.<\/p>\n\n\n\n

SMEs have many ways to influence biodiversity \u2013 for example, through responsibility criteria in the supply chain, improving the sustainability of procurement, and developing their own operating practices. However, the standard does not address these aspects.<\/p>\n\n\n\n

–<\/p>\n\n\n\n

Social responsibility \u2013 nothing but gender distribution?<\/h2>\n\n\n\n

The social responsibility section of the VSME focuses largely on gender distribution and equality issues within companies. While these are important topics, they do not come close to covering the full scope of social responsibility in SMEs, nor are they at the core of it.<\/p>\n\n\n\n

In the daily reality of SMEs, social responsibility means supporting employee well-being, occupational health, skills development, working time arrangements, flexibility, and a positive employer image. However, the standard does not provide guidance on these aspects.<\/p>\n\n\n\n

–<\/p>\n\n\n\n

Strategic sustainability work is missing<\/h2>\n\n\n\n

Sustainability work should support a company\u2019s strategy<\/a> and business development. However, VSME does not provide any concrete tools for setting sustainability objectives or measuring them, beyond mentioning them in passing. This makes the standard more of an administrative reporting requirement than a genuine tool for developing sustainability work.<\/p>\n\n\n\n

In SMEs, sustainability goals must be clear, measurable, and linked to the business. Without this, sustainability work remains disconnected and does not generate long-term added value for the company.<\/p>\n\n\n\n

–<\/p>\n\n\n\n

How should SMEs proceed?<\/h2>\n\n\n\n

I continue to recommend that SMEs focus on building sustainability work that is integrated into their business operations. This means, among other things:<\/p>\n\n\n\n