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. It is designed for SMEs not directly subject to the EU's CSRD but facing 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. This makes it practical for SMEs with limited sustainability teams.
For UK SMEs supplying into European markets, VSME is becoming the de facto expectation. Read our full guide to the VSME standard →
Turn your 40 gaps into your first 40 facts
AnswerVault gives you 40 starter facts covering these VSME data points — fill in the gaps once, reuse across every questionnaire. 14-day free trial.
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Related guides
The VSME Standard Explained: What UK SMEs Need to Know in 2026
EFRAG's VSME standard sets a ceiling on what large companies can ask SME suppliers. Here's what the three modules cover and how UK SMEs should prepare.
EFRAG VSME Template Guide: What UK SMEs Need to Know
The EFRAG VSME template standardises ESG reporting for SMEs. Learn its key sections, datapoints, and how UK businesses can use this reporting template.