Voluntary Sustainability Reporting Standard for SMEs.
The voluntary EFRAG standard for unlisted SMEs
What VSME requires.
VSME is EFRAG's voluntary sustainability reporting standard for unlisted micro, small and medium-sized enterprises. It gives SMEs a proportionate, structured way to disclose sustainability information without the full weight of ESRS.
Most unlisted SMEs are not in mandatory CSRD scope after Omnibus I — but their customers are. VSME is designed to be the common answer to the flood of customer ESG questionnaires, replacing one-off spreadsheets with a single, reusable dataset.
Adopting VSME early future-proofs the business: it builds the data foundation needed if regulatory scope expands, and signals maturity to enterprise customers, banks and investors.
Why it's hard.
Customer ESG questionnaires don't stop
Every large customer asks slightly different questions. Answering each one from scratch is unsustainable.
Proportionate but still structured
VSME is lighter than ESRS — but disclosures still need consistent definitions, scope and evidence.
One dataset, many recipients
The same data point gets reshaped for each customer template, with no version control across responses.
From ad-hoc to repeatable
SMEs need a process that survives staff changes and grows with the business — not a one-off PDF.
How Regweaver helps.
Structured VSME modules
Pre-built data structures for the VSME Basic and Comprehensive modules, ready to fill and reuse.
Reusable across customers
Answer once, map automatically to each customer's questionnaire format — including CSRD value chain requests.
Audit-ready trail
Every disclosure is versioned, timestamped and source-linked so responses hold up under scrutiny.
VSME ↔ ESRS mapping
Built-in mapping makes it straightforward to grow into ESRS or LSME if scope or ambition changes.
Who's affected.
You may not be in scope — but your customers are.
Companies in scope
Regulation impacts organisations — but execution happens across teams.
Teams responsible for compliance
Not sure if VSME is right for you?
Request a RegCheck and get a tailored regulatory overview from our team.