The VSME standard offers medium-sized companies and small caps a practical framework for meeting the ESG requirements of banks, investors and business partners in a structured and efficient manner.
What is the VSME standard
ESG reporting that suits the SME sector.
The VSME (Voluntary Sustainability Reporting Standard for non-listed SMEs) was developed on behalf of the EU Commission by EFRAG specifically for small and medium-sized enterprises. It offers a lean framework for structured ESG reporting without having to map the complexity of CSRD. The particular advantage: large companies and financial institutions are recommended to rely on the VSME standard for ESG data requests to SMEs. The VSME thus becomes the connecting standard between SMEs, financial institutions and business partners.
The main advantages at a glance
Specially designed for medium-sized companies
No double materiality analysis
External audit not required
Covers the majority of typical information requirements
Why it pays to act now
Rising expectations mean that companies are obliged to act even without CSRD.
Banks check more strictly: With the new EBA guidelines, ESG risks have been systematically integrated into lending since January 2026. Companies without structured ESG data risk poorer conditions or the rejection of financing.
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Customers demand supply chain data: Business partners subject to CSRD require ESG information from the entire value chain. Those who cannot provide this data run the risk of being pushed out of supply chains as partners.
BaFin scrutinizes management reports: The 2026 balance sheet review focuses on macroeconomic changes - and thus directly on ESG issues such as climate risks and resource scarcity.
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Transparency creates trust: Transparent and comprehensible ESG communication independent of regulatory obligations is increasingly in demand. Those who disclose their sustainability performance in a structured manner strengthen their credibility with all stakeholders and position themselves as a reliable and sustainable partner.
The iron approach
We don't make ESG more complicated than necessary. We help you to collect the right data, structure it sensibly and prepare it in such a way that it meets the expectations of banks, investors and business partners. Pragmatically and efficiently - from the initial inventory to the finished VSME document.
In coordination with the customer, we use targeted AI-supported processes to speed up data collection and make reporting more efficient. Our approach is always compliant, comprehensible and with clear technical quality control.
As a consultancy for investor relations, financial and sustainability communication we have been supporting medium-sized companies, family businesses and capital market-oriented companies for over 25 years. We know the requirements of these target groups and deliver solutions that are a perfect fit.
Tip: Take a look at the recording of our webinar (YouTube) with KERN AG on the AI-supported creation of a VSME report.
Our service modules for your VSME report
- Inventory:Analysis of your ESG data status and identification of gaps
- Data collection and structuring:Support in the systematic collection of all relevant ESG data points
- Reporting:Preparation of a professional VSME report that meets the information requirements of your stakeholders
- Strategic classification: Linking ESG reporting with your corporate and communication strategy
Whether you are starting out or switching to the VSME, get in touch with us and we will evaluate together what is the most sensible solution for you. We look forward to the exchange.