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VSME Report
Sustainability reporting for SMEs
The new standard in sustainability
The VSME (Voluntary Standard for non-listed SMEs) report is a voluntary ESG reporting standard developed by EFRAG (European Financial Reporting Advisory Group), the body mandated by the European Commission to design the ESRS (European Sustainability Reporting Standards).
The VSME report
The VSME provides SMEs and micro-enterprises with a clear, proportionate and recognised European framework for structuring the communication of their sustainability commitments. It is based on the collection of quantitative and qualitative data, organised according to the Environmental, Social and Governance (ESG) themes defined by EFRAG.
Why produce a VSME report?
- To anticipate European regulatory expectations while reducing the complexity of CSRD.
- To structure and improve the reliability of your ESG data using a standardised, comparable and recognised format.
- To facilitate dialogue with your customers, investors and partners by using a common European language.
- To enhance the transparency and credibility of your sustainability approach among your stakeholders.
Our methodology
Each BetterBusiness assignment follows a rigorous method, tailored to your on-the-ground reality, current standards, your objectives, and the expectations of your stakeholders.
- 1. Eligibility & Scope
- 2. Data collection
- 3. Analysis & Structuring
- 4. VSME Report
- 5. Formatting the report
To go further
The VSME report is one step in your sustainability journey.
We support you beyond reporting, helping you to structure and steer your sustainability strategy.

