VSME
VSME is the EU’s voluntary, compact reporting standard for small and medium-sized enterprises, with significantly fewer data points than ESRS.
VSME is a voluntary, compact sustainability reporting standard that the EU points to for small and medium-sized enterprises. It has significantly fewer data points than ESRS, the standards for companies covered by CSRD.
Why does VSME matter?
Many SMEs are not covered by CSRD themselves but are affected indirectly, because larger customers ask their suppliers for climate and sustainability data. VSME lets SMEs work with this data in a structured way without the full CSRD burden, while still providing relevant data to larger customers.
VSME and the value chain
With the EU’s simplification of CSRD, value chain requirements are limited: large companies cannot demand a full CSRD data set from small suppliers, only data at VSME level. That makes VSME a natural starting point for smaller companies receiving data requests from customers.
What does it take in practice?
Even with fewer data points, VSME requires a firm grip on the basic figures, such as energy consumption and emissions. Carbon accounting built on measured data is therefore a good foundation, whether you report under VSME or ESRS.
VSME and Enity EMS
Enity EMS brings together energy and consumption data and automatically calculates emissions across scope 1, 2 and 3, so you have a documented data basis ready when customers or partners ask.
Read more
- What do Stop-the-Clock and Omnibus mean for CSRD and sustainability reporting?
- Carbon accounting in Enity EMS
Related terms
See it in action
Want to see how Enity EMS can get your climate data in order? Book a demo and we will show you how it works with your own data.