{"id":77660,"date":"2026-04-29T12:43:58","date_gmt":"2026-04-29T09:43:58","guid":{"rendered":"https:\/\/www.sweco.fi\/?page_id=77660"},"modified":"2026-04-29T12:46:04","modified_gmt":"2026-04-29T09:46:04","slug":"vsme","status":"publish","type":"page","link":"https:\/\/www.sweco.fi\/en\/sustainability-consultancy\/vsme\/","title":{"rendered":"VSME"},"content":{"rendered":"
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VSME is a voluntary sustainability reporting model for SMEs<\/h2>\n
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VSME Reporting for SMEs<\/h1>\n

A clear and cost\u2011efficient approach to voluntary sustainability reporting<\/h2>\n

VSME (Voluntary Sustainability Reporting Standard for non\u2011listed SMEs) is a voluntary sustainability reporting framework recommended by the European Commission for small and medium\u2011sized enterprises. It provides SMEs with a clear and standardised way to collect, structure and present key sustainability information in a consistent and credible manner.<\/p>\n

Compared to the scope and complexity of mandatory CSRD reporting<\/a>, VSME offers a lighter and more flexible alternative \u2013 while still responding to stakeholder expectations and market requirements.<\/p>\n

Even companies outside the scope of mandatory sustainability reporting increasingly need to provide structured sustainability data to customers, financiers and business partners. VSME supports this need in a pragmatic and proportionate way.<\/p>\n<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n<\/section>\n\n\n

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Who is VSME suitable for?<\/span><\/p>\n

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The VSME standard was originally developed for non\u2011listed SMEs, typically organisations with fewer than 250 employees. Following recent regulatory developments, VSME reporting can also be applied by mid\u2011sized companies (250\u20131,000 employees) that fall outside the scope of mandatory CSRD reporting<\/a>.<\/p>\n

VSME Basic<\/h3>\n