Jan 15, 2026
The Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME) is EFRAG’s proportionate sustainability reporting framework for small and medium-sized companies. It mirrors the structure of ESRS, but removes unnecessary complexity, making ESG reporting realistic and usable for SMEs.
VSME reporting is voluntary, but it is increasingly requested by banks, enterprise customers, and investors. Having a clear, standardised VSME ESG report is quickly becoming a baseline expectation.
Below are two VSME report examples showing what a compliant VSME sustainability report looks like in practice.
Example 1 – Designed VSME ESG report (PDF)
This VSME report example is a fully designed ESG report generated from Esgrid, based on a completed VSME assessment. It follows the VSME Basic Module and covers environmental, social, and governance disclosures in a clean, stakeholder-ready format – including company information, energy consumption, GHG emissions, workforce data, and corporate behaviour .
Use this VSME ESG report example to:
Share ESG information with banks, investors, and insurers
Respond to enterprise customer sustainability requests
Publish a VSME sustainability report on your website
Attach ESG disclosures to tenders and procurement processes
If you need a polished VSME report that is ready to share externally, this is the format to use.
Example 2 – VSME report inside the platform (ready to copy)
This second VSME report example shows the same content inside the Esgrid platform. The report is presented in a structured, readable view that makes it easy to copy, export, or redesign in your own branding.
Use this VSME report format to:
Copy the VSME ESG data into your own templates
Reuse content in annual reports or pitch decks
Share structured ESG information internally
Collaborate with designers or consultants
You get clean, standardised VSME reporting data without being locked into a single layout.
What should a VSME report include?
A VSME ESG report typically covers the following areas, aligned with the EFRAG VSME standard:
Company information and reporting scope
Environmental data – energy use, emissions, water, waste, and circular economy
Social disclosures – workforce structure, health and safety, pay, and training
Governance and business conduct
Clear methodology explaining how the data was collected
These sections ensure your VSME sustainability report is understandable, comparable, and credible for external stakeholders.
The easiest way to create a VSME ESG report
Esgrid turns VSME reporting into a guided, automated flow. No spreadsheets. No manual chasing. No guesswork around what to report.
Built-in logic aligned with the EFRAG VSME standard
Clean data collection and validation
Instant VSME report output – designed PDF or reusable content
Priced for SMEs, not enterprises
Create your VSME ESG report in minutes with Esgrid – the simplest and most affordable VSME reporting tool for SMEs.
Get started now
VSME reporting – common questions
Is VSME reporting mandatory for SMEs?
No. VSME reporting is voluntary, but it is increasingly requested by banks, large customers, and investors.
Is VSME aligned with CSRD and ESRS?
Yes. VSME mirrors the structure and topics of ESRS, but in a proportionate format designed specifically for SMEs.
Who should prepare a VSME sustainability report?
Any SME that needs to share ESG information externally or wants a structured, future-proof sustainability baseline.