Voluntary Sustainability Reporting Standards for non-listed SMEs (VSME)
The VSME standard provides a voluntary reporting framework for small and medium-sized enterprises not subject to the CSRD. It enables SMEs to have a structured and harmonized framework to engage in sustainability. VSME is presented as a “simplified” sustainability reporting standard adapted to the limited means and resources of these enterprises.
VSME Introduction
General Information
Environmental Metrics
Governance Metrics
Social Metrics