The Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME), developed by EFRAG and adopted by the European Commission as a Recommendation in July 2025, offers a simplified, proportionate framework for ESG disclosures.
Key Features & Recent Updates (as of February 2026)
- Voluntary for non-listed micro, small, and medium enterprises (typically <250 employees).
- Covers core ESG topics aligned with ESRS but reduced complexity: Basic and Comprehensive modules.
- Helps SMEs respond to data requests from CSRD-obliged large companies, banks, and investors in value chains.
- Reduces burden from uncoordinated ESG questionnaires; improves access to sustainable finance.
- Encouraged use by large firms for supply chain info requests.
- Gaining traction amid CSRD simplifications (Omnibus I); supports competitiveness and resilience.
- No mandatory adoption; flexible for micro-undertakings (partial use).
Emicert V Support in Preparation of Reports As accredited GHG and sustainability expert:
- Assist with materiality assessments, data collection, and gap analyses.
- Support structured ESG disclosures aligned with VSME modules.
- Guide report preparation, monitoring plans, and readiness for stakeholder requests.
Contact emicertv.com for expert VSME preparation services. Streamline voluntary ESG reporting and unlock opportunities.
