How to make a VSME sustainability report in 2025 (V4)

This Standard has two modules that the undertaking can use to prepare its sustainability report:

(a) Basic Module: Disclosures B1 and B2 and Basic Metrics (B3 to B11). This module is the
target approach for micro-undertakings and constitutes a minimum requirement for other
undertakings;

(b) Comprehensive Module: this module sets datapoints in addition to disclosures B1-B11,
which are likely to be requested by banks, investors and corporate clients of the undertaking
on top of the Basic Module.

This Standard covers the same sustainability issues as the European Sustainability Reporting Standards (ESRS) for large undertakings. However, it is proportionate and therefore takes into account micro-, small- and medium-sized undertakings’ fundamental characteristics. Micro-undertakings are welcome to use only certain parts of this Standard.

The VSME TOOL is build on the VSME standard released on December 2024.

Expected release date of the new VSME TOOL is 10-02-2025

The VSME standard is downloadable from the EFRAG website