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VSME Reporting · EFRAG Standard 2024

The carpenter
from Tyrol
called.

“12 employees. Wood, tools, craftsmanship. My biggest client now wants a sustainability report. Where do I start?”

My answer: With the VSME. In 6 weeks he had a report that convinced his client — and impressed his bank.

​New: EU Omnibus Package 2025

The obligation shifts — CSRD thresholds have been raised to 1,000 employees. Many SMEs breathe a sigh of relief.

But: Banks, investors and major clients still ask. The VSME is not mandatory — it is the smartest voluntary investment an SME can make in 2026.

Free initial consultation → Our packages
Sönke Eckl-Henningsen · Certified CSR Manager · 50+ projects
What the VSME delivers
Unlock bank conversationsESG data is required in lending decisions
Answer supply chain requestsOmnibus limits requests to the VSME scope — those who have it are covered
CSRD preparationThose who start now will have the advantage in 2027
51 data points, 11 areasBasic module: mandatory component of every VSME report
Voluntary, yet strategicThe EU Commission has officially recommended the VSME since July 2025
VSME Structure

Two modules.
One complete report.

The basic module is mandatory. The comprehensive module is optional — for SMEs with investors, major B2B clients or CSRD-obligated customers.

Mandatory module

Basic Module

51 data points in 11 areas. For all SMEs, no materiality analysis required.

  • Energy, emissions, water, waste
  • Employees, occupational health & safety, diversity
  • Corporate governance & ethics
  • Sustainability strategy & targets
Optional

Comprehensive Module

42 additional data points. For SMEs with enhanced requirements from financial partners or major clients.

  • Detailed climate strategy & Scope 3
  • Biodiversity & supply chain (in depth)
  • Remuneration structure & management
  • PAT module: guidelines, measures, targets
Our offering

Three packages.
Your entry into VSME.

No two companies are alike. That is why we offer three packages — from a quick check to full support.

Package 1

VSME Quick Check

Ideal for SMEs that first want to understand where they stand and what lies ahead.
  • 90-minute online audit
  • Current status analysis: What data do you already have?
  • Module recommendation (Basic or Comprehensive)
  • Roadmap with next steps
  • Written summary
Approx. 1–2 business days
Get started
Recommended
Package 2

VSME Basic Module complete

Full support from data collection to a publication-ready VSME report.
  • Kickoff workshop (2 hrs) & project plan
  • Structured data collection (EFRAG template)
  • Support for all 51 data points
  • Fully drafted VSME report
  • Review & quality assurance
  • Publication consulting (PDF, XBRL)
  • Communication guide for stakeholders
Approx. 4–8 weeks
Get started
Package 3

VSME Full Support

Basic and Comprehensive Module, XBRL export, DNK integration and gap analysis to ESRS/CSRD.
  • All services from Package 2
  • Comprehensive Module (42 additional data points)
  • Scope 1–3 CO₂ accounting
  • XBRL export for digital submission
  • Gap analysis to ESRS/CSRD
  • Annual update (optional)
Approx. 8–14 weeks
Get started

All prices on request — individually tailored to company size and scope.

Our process

Five steps
to your completed VSME report.

01

Initial analysis

Which stakeholders are asking? Which module? We create clarity.

Week 1
02

Data collection

Structured with the official EFRAG template — efficient and comprehensive.

Weeks 2–4
03

Report writing

Clear, verifiable, readable — for experts and stakeholders alike.

Weeks 4–6
04

Review & approval

Joint review until full satisfaction is achieved.

Weeks 6–7
05

Publication

Website, PDF, XBRL, DNK — we support you through to communication.

Week 8
Frequently asked questions

What SMEs ask
about the VSME.

Does the EU Omnibus make the VSME obsolete?
+
No — quite the opposite. The EU Omnibus Package 2025 limits what CSRD-obligated large clients may request from SME suppliers: a maximum of the VSME scope. This makes the VSME the recognised standard framework for supply chain requests. Those who have it are covered — those who don't continue to answer uncoordinated individual requests from each major client separately.
Is the VSME report mandatory for my SME?
+
No, the VSME is voluntary. However, the EU Commission has officially recommended it since July 2025 for all companies with fewer than 1,000 employees. Moreover, banks and supply chain partners are increasingly requesting sustainability data — the VSME is the structured response to that demand.
Which module do I need — Basic or Comprehensive?
+
The Basic Module (51 data points) is sufficient for most SMEs — for bank enquiries, supply chain questions, and employer branding. I recommend the Comprehensive Module if you export, have institutional investors, or supply CSRD-obligated major clients. We clarify this together in the free initial consultation.
How long does the preparation take?
+
For the Basic Module: 4–8 weeks, depending on the existing data situation. The Comprehensive Module requires 8–14 weeks. The biggest time factor is internal data collection — which I actively support.
Can I upgrade to CSRD/ESRS later?
+
Yes — that is one of the core advantages. The VSME data structure is designed so that a later transition to ESRS/CSRD is possible without having to start from scratch. In Package 3, I explicitly offer a gap analysis to ESRS.
Your next step

Ready for your
first VSME report?

30 minutes, free of charge, no obligation. I will show you which package fits, what data you already have — and what the next step looks like.

Free initial consultation →
Free & non-bindingCertified CSR ManagerResponse within 24h

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