Introduction to the VSME: A practical course on Voluntary ESG Reporting

But how can small and medium-sized businesses report effectively without the complexity of full-scale frameworks like the European Sustainability Reporting Standards (ESRS) designed for large enterprises?

This short course introduces the Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME), a new standard developed by EFRAG to help SMEs in Europe communicate their ESG performance clearly, proportionately, and with minimal reporting burden.

Whether you’re just getting started or looking to streamline your sustainability disclosures, this course breaks down:

• Why sustainability data is now a business imperative and how optional frameworks help to fulfill them.
• What’s included in the Basic and Comprehensive VSME modules.
• How the “if applicable” principle simplifies reporting and reduces unnecessary work.
• What kind of data you actually need to collect.

This course is ideal for businesses outside the CSRD scope who still want to stay competitive, meet stakeholder expectations, and respond to ESG information requests with confidence.