What is VSME

VSME (The Voluntary Standard for non-listed Micro, Small, and Medium-sized Enterprises) is a sustainability reporting standard created on the initiative of the European Commission. It was developed by EFRAG (European Financial Reporting Advisory Group), which is the European advisory group for financial reporting.

VSME is designed to clarify and standardize SMEs' ESG reporting. The standard is practical and user-friendly, making it particularly suitable for companies that are starting sustainability reporting. It also aims to harmonize stakeholder ESG requests (e.g., from companies subject to CSRD reporting) and facilitate SMEs' access to sustainable finance.

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