Everything you need to know about the VSME standard

VSME (Voluntary Sustainability Reporting Standard) is the strategic European framework designed to help non-listed SMEs structure their sustainability report in a simple, proportionate and effective way.

VSME standard and sustainability reporting

The VSME standard: sustainability reporting finally tailored to SMEs

The VSME initiative, led by EFRAG, radically simplifies non-financial reporting. Unlike large companies subject to the CSRD, SMEs have no legal obligation to publish.

Yet pressure is mounting: banks, investors and clients now require a sustainability report to maintain credit lines or commercial contracts.

Basic module

11 essential indicators
Mandatory module
Key topics (GHG emissions, waste management, social policies, etc.)

Complete module

9 additional indicators
Voluntary module
Strategic topics (climate transition plan, climate risks, human rights, etc.)

Who is covered by VSME reporting?

VSME applies specifically to micro businesses and non-listed SMEs in Europe. Here are the size thresholds set by EU directive 2013/34/EU:

Micro businesses:

Fewer than 10 employees.
Annual turnover or total balance sheet ≤ €2 million.

Small enterprises:

Fewer than 50 employees.
Annual turnover ≤ €10 million or total balance sheet ≤ €5 million.

Medium-sized enterprises:

Fewer than 250 employees.
Annual turnover ≤ €50 million or total balance sheet ≤ €25 million.

Although VSME is voluntary, it is strongly recommended for companies that want to:

Meet partners' sustainability expectations (banks, investors, clients).
Improve sustainability performance and cut costs (energy, waste, etc.).
Promote a more responsible economy by embedding sustainable practices in day-to-day management.
Prepare for future non-financial reporting requirements.

Businesses and professionals covered by VSME

Concrete benefits for SMEs and accountants

VSME offers many benefits for SMEs and for the accountancy practices that support them.

For SMEs

Simplicity

Two modules (Basic and Complete) to suit each company's size and needs.

Easier access to finance

Banks and investors favour companies that can demonstrate their sustainability commitment. VSME strengthens your credibility.

Cost reduction

By tracking energy use, waste or social practices, you can streamline processes and save money.

Stronger brand reputation

Structured sustainability reporting showcases your commitment to customers, partners and staff, boosting your appeal.

Readiness for future regulation

Stay ahead of sustainability legislation and avoid rushed last-minute compliance.

For accountants

New advisory service

Offer VSME advisory to clients to diversify your services and grow revenue.

Client retention

By helping clients master sustainability reporting, you position yourself as a strategic partner—not just a bookkeeper.

Competitive differentiation

Firms that embed sustainability in their expertise stand out and attract clients who care about these issues.

Process optimisation

With tools like Treize Pourcent, fold sustainability data collection and analysis into your existing accounting workflows—without extra admin burden.

Why adopt the VSME standard?

Adopting VSME is more than compliance—it is a performance lever for SMEs and a business opportunity for accountancy practices.

VSME helps you to:

Meet growing expectations from banks, investors and business partners.
Find savings by analysing consumption and improving processes.
Strengthen your reputation by communicating your sustainability commitments.
Anticipate regulatory change and avoid costly, rushed compliance projects.
Reduce the environmental footprint of SMEs, which make up a large share of the European economy.
Promote a more responsible economy by embedding sustainable practices in day-to-day management.
Raise awareness and engage businesses on sustainability—creating a virtuous circle.

Auditable VSME reports: credibility you can stand by

A VSME report's value lies in its reliability. Reports produced with Treize Pourcent are built to be auditable by statutory auditors. Independent review helps you to:

Ensure data reliability (GHG emissions, energy use, waste management, etc.).
Identify improvement areas to boost sustainability performance.

Build credibility with banks, investors and partners.

Simplify your VSME work today

Want to speed up VSME report production without changing how you account? Treize Pourcent turns complexity into a smooth, fast process.

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