VSME TOOL 2025 covers the entire process of preparing a VSME sustainability report

VSME TOOL is an introduction to the VSME standard and covers the entire process of preparing a VSME sustainability report. The VSME is for micro-, small- and medium enterprises (SME, KMU, KMO, MKB). For entrepreneurs, advisors, accountants and students.

Based on the revised version of December 2024.

It is designed in Microsoft Excel 365 with as much functionality and user control as possible. This tool requires Excel 365 or 2024 (and don’t forget your updates).

Provided:

• VSME TOOL 2025 – VSME revised version. (You get a download link within your mail, please check spam folder)

Functionalities version 2025:

• VSME TOOL translation in English, Nederlands, български, čeština, dansk , Deutsch, eesti keel, Gaeilge, ελληνικά, Español, Français, hrvatski, Italiano, latviski, lietuvių, magyar, Malti, Polski, Português Brasileiro, Português, Română, slovenski, slovenský, suomalainen, svenska, norsk, Türkçe , 中國人, हिंदी, 日本語, Melayu,        عربي
• Step by step approach to make your VSME from start to finish
• Overview on what data to collect to speed up the process
• Including GHG calculator for Scope 1, Scope 2 & Scope 3
• Make a CO2-Shortlist with only relevant emissions for the undertaking
• Including CO2eq emissions database
• Including NACE database
• Including EWC database
• Open language databases (changes can be made if you prefer)
• Disclosure page for Basic module and Comprehensive module
• Attachments and Comments per disclosure and rows.
• Projectmanagement page
• Reporting with Sustainability Balance Sheet of print/ pdf
• Collect, Manage and Report

Disclaimer: The translations provided by this tool are generated using artificial intelligence (AI). While we strive for accuracy, these translations may contain inaccuracies. Users may, if necessary, adjusting the translations within the tool to ensure they meet their specific needs or context.

The VSME standard is downloadable from the EFRAG website

Based on market acceptance, the VSME is expected to standardise the current multiple ESG data requests (which represent a significant cost of preparation for non-listed SMEs), by reducing the number of uncoordinated requests they receive. This is expected to support them in having better access to lenders, investors and clients.

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.