VSME Data Checklist
Track your progress against the core VSME data points that large buyers and EU customers expect from their SME suppliers.
Overall Progress
0/40 items (0%)Module B — Business Basics
0/8 (0%)
Module E — Environment
0/10 (0%)
Module S — Social
0/12 (0%)
Module G — Governance & Supply Chain
0/10 (0%)
Module B — Business Basics
8 data points
Module E — Environment
10 data points
Module S — Social
12 data points
Module G — Governance & Supply Chain
10 data points
What is VSME?
The Voluntary SME Standard (VSME) is a simplified sustainability reporting framework developed by EFRAG (the European Financial Reporting Advisory Group). It is designed specifically for small and medium-sized enterprises that are not directly subject to the EU's Corporate Sustainability Reporting Directive (CSRD) but face growing pressure from larger customers and investors to disclose ESG data.
Unlike full ESRS standards, the VSME condenses reporting into a manageable set of data points across four modules: Business Basics, Environment, Social, and Governance. This makes it practical for SMEs with limited sustainability teams to collect and share the information that their value-chain partners need, without the cost and complexity of enterprise-grade reporting frameworks.
For UK SMEs supplying into European markets, the VSME standard is quickly becoming the de facto expectation. Large buyers are embedding these data points into their supplier questionnaires, making early preparation a competitive advantage. Read our full guide to the VSME standard →
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