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Structured Sustainability Reporting for SMEs
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VSME – Structured Sustainability Reporting for SMEs

The Voluntary Sustainability Reporting Standard for SMEs (VSME) provides small and medium-sized enterprises with a structured yet pragmatic entry point into sustainability reporting.
While large companies are already subject to comprehensive regulatory requirements, the pressure is also mounting on SMEs to provide ESG information—for example, to banks, investors, customers, or larger business partners along the supply chain.
The VSME creates a standardized framework here that enables transparency without burdening companies with excessive complexity.
Especially in a market environment where sustainability metrics are increasingly becoming an integral part of financing decisions, tenders, and supplier evaluations, professional ESG reporting is evolving from an optional extra into a strategic success factor.
However, companies often face the challenge of identifying relevant data, setting up processes, and defining internal responsibilities. A structured approach makes getting started much easier and ensures that sustainability information is not only collected but can also be effectively managed and utilized.
The VSME offers an ideal starting point for this: It enables a systematic, scalable, and future-proof approach to ESG transparency while simultaneously laying the groundwork for potential future reporting requirements.

VSME Services

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VSME Readiness Analysis and Relevance Assessment

Analysis of applicable VSME disclosure requirements, including a documented assessment of materiality (“if applicable”) and prioritization of identified areas for action.

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ESG Gap Analysis of Existing Data Structures

Alignment of existing data and process structures with the VSME’s disclosure requirements to identify specific areas for action and opportunities for optimization.

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Development of sustainability KPIs and reporting processes

Defining meaningful ESG metrics and establishing clear structures that can be efficiently integrated into existing processes.

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Generation of VSME-compliant reports

Structured presentation of sustainability information in a professional report in accordance with the VSME standard.

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Review and Optimization of Existing ESG Reports

Technical review of existing reports with a focus on completeness, consistency, and compliance with standards, as well as the identification of specific steps for improvement.

Our advantages at a glance

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Combining regulatory expertise with operational implementation

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Experience in implementing complex reporting requirements

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A pragmatic approach focused on small and medium-sized businesses

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Interdisciplinary team of ESG, accounting, and process experts

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Scalable solutions – from getting started to CSRD readiness

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We do not view sustainability reporting as an isolated compliance issue, but rather as an integral part of integrated corporate management.

Your contacts for VSME

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Natalie Wurms

Partner Advisory

München

+49 170 1163863
Natalie.Wurms@wts.de
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Michèle Färber

Partner Advisory

München

+49 170 2053099
Michele.Faerber@wts.de
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Frequently Asked Questions about VSME

Is the VSME mandatory?

No. The VSME is a voluntary standard for non-capital-market-oriented SMEs. Its primary purpose is to provide a structured response to external ESG requirements.

When is it a good idea to implement VSME?

Implementation is particularly advisable when:

  • banks request ESG information as part of the financing process,
  • major clients expect standardized ESG data,
  • strategic sustainability goals need to be defined.

Is the VSME compatible with the CSRD?

Yes. The standard is conceptually based on the ESRS. A structured implementation therefore facilitates a potential future transition to full CSRD reporting.

Further topics you could be interested in

EU taxonomy

ESG Solutions

ESG Discovery Phase

CSRD and ESRS

Contact us today

Do you have any questions about our services or WTS? Please let us know. Please fill in our short contact form. We will get in touch with you as soon as possible.

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