VSME: Simple Sustainability Reporting for SMEs

What is the VSME?

VSME is a European sustainability reporting framework designed specifically for small and medium sized businesses.

It was developed by EFRAG and recommended by the European Commission to give SMEs a practical, proportionate way to share sustainability data without the burden of large company regulation.

In short, VSME helps you:

• Respond to customer and partner ESG requests
• Build credible sustainability data step-by-step
• Avoid heavy compliance processes
• Stay prepared as expectations continue to grow

VSME is a voluntary, flexible framework built around real SME business needs, helping you turn sustainability data into everyday business value.

Why SMEs Are Using VSME Today

Sustainability data is no longer a “nice to have.”

It already influences:

• Which suppliers large companies choose
• Who gets financing and on what terms
• How customers assess risk and reliability
• Who wins long term contracts

Even when SMEs are not legally required to report, customers, banks, and partners are already asking for ESG data.

VSME gives you one clear, standardised way to respond, so you can:

• Build sustainability data once instead of filling endless questionnaires
• Respond faster and more confidently to requests
• Strengthen trust with key stakeholders
• Turn sustainability into a business asset

VSME turns growing sustainability expectations into a clear, manageable business process.

Start Simple. Grow When Needed.

VSME is designed to meet your business where it is today and scale as expectations grow.

You do not need to do everything at once.

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Most SMEs start with the Basic Module and expand only when business needs require it.

VSME is Easy with ImpactOS

One of the core goals of VSME is to standardise sustainability data requests to SMEs, so companies no longer face endless, different ESG questionnaires from every customer or bank.

ImpactOS makes this standard practical and easy to use in everyday business.

With ImpactOS, you can:

• Answer either the Basic or Comprehensive VSME modules directly in the platform
• Get guided support for emissions questions, including a free built-in carbon calculator
• Start with what data you already have or from what a customer asks you for
• Build completeness over time as you update your information
• Always have your sustainability data ready to share when needed

Instead of starting from scratch each time, your VSME reporting becomes a living, improving dataset.

One standard. One dataset. Ready whenever sustainability data is needed.

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