March 25, 2026
Voluntary Standard for SMEs (VSME) Quick Reference Guide
Can a new European framework help small companies respond to increasing customer data requests?
This quick reference guide is designed for sustainability practitioners – both at large companies in scope for the Corporate Sustainability Reporting Directive (CSRD) as well as their smaller value chain partners, aiming to help users understand a new sustainability reporting framework: the Voluntary Standard for Small- and Medium-Sized Enterprises (VSME), which has been recommended by the European Commission.
Key Features
An outline of the new Standard’s purpose, scope, and disclosure requirements
A clear summary of the two disclosure paths (the Basic Module and the optional Comprehensive Module) to support practical decision-making around value chain data requests and voluntary reporting
Highlights of the VSME’s connection to CSRD and ESRS, and how it is intended to be used
Context on how the VSME fits within the broader EU sustainability regulatory landscape
Why a standardized approach for SMEs is important for supply chain data quality and resilience
Why It Matters
As large companies subject to the CSRD work to disclose required information on their value chains, their suppliers can expect increasing requests for data. The VSME offers a framework to help these companies respond. It provides a structure for their disclosures and helps ensure the reporting burden is proportional to their size and capacity to provide ESG information.
What You’ll Gain
This guide supports sustainability, supply chain, and procurement teams at large companies managing CSRD value chain obligations, as well as SMEs operating within those supply chains.
Use the form on the right to download the VSME Quick Reference Guide.
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