VSME Reporting
VSME (Voluntary SME) sustainability reporting for SMEs. Respond to supply chain, investor, or customer requests without a full CSRD process.
What VSME is
VSME (Voluntary Sustainability Reporting Standard for SMEs) is an EFRAG framework developed for SMEs. It was designed in response to the situation where large companies — required to report under CSRD — begin requesting sustainability data from their supply chains.
VSME is not mandatory for SMEs, but many customers, investors, and supply chain coordinators effectively require it in practice.
Who this is for
SMEs whose customers or supply chain lead companies are requesting sustainability data; companies seeking financing where the lender requires ESG information; organisations that want to prepare for future reporting obligations ahead of time.
What VSME covers
The basic module covers a general sustainability overview, emissions data (Scope 1, 2, and most relevant Scope 3 categories), and basic social and governance practices.
The thematic module goes deeper into specific topics — climate adaptation, water, biodiversity, or social issues — selected based on the company’s sector.
How NGS does it
We start by identifying exactly what data the customer or investor needs. VSME is flexible — not all modules are always required. We collect the necessary data, complete the reporting framework, and deliver a finished report ready to forward.
Frequently asked questions
Is VSME mandatory?
No. VSME is a voluntary standard. The practical obligation may come through the supply chain.
How does VSME differ from CSRD?
CSRD is an EU mandatory sustainability reporting obligation for large companies. VSME is a lighter, voluntary standard designed for SMEs.
Let's establish fit before you commit to anything
Fill in the short scoping form. You'll get an indicative assessment of your situation.