VSME standard for sustainability reporting: Official recommendation of the EU Commission for non-listed SMEs
On 30 July 2025, the European Commission issued an official recommendation for voluntary reporting (non-listed) SMEs to use the VSME standard as a guide for sustainability reporting. What is special about this reporting standard? The VSME standard is not as comprehensive as the ESRS Set1, but covers the most important KPIs and sustainability topics. The modular structure of this reporting standard – consisting of a basic and an extended module – gives companies considerable flexibility in shaping the content of their reports. In addition, the company can focus on the areas that are actually relevant in its sustainability report. [...]
