VSME: Voluntary ESG reporting standard for more competitive SMEs

The European Commission has just taken an important step to simplify and encourage sustainability reporting in Small and Medium-sized Enterprises (SMEs) by approving a recommendation for the adoption of the VSME (Voluntary Sustainability Reporting Standard for SMEs). The VSME is a voluntary standard that promises to facilitate SME access to sustainable financing and strengthen their competitiveness in the market. 

What changes for SMEs?

Until now, SMEs have been outside the scope of the Corporate Sustainability Reporting Directive (CSRD). However, many already feel indirect pressure to present environmental, social, and governance indicators from clients, suppliers, and financial institutions. 

With the VSME, this communication becomes simpler, more structured, and aligned with the reality of SMEs. The standard: 

• Facilitates the provision of ESG information to large companies and banks; 
• Avoids excessive information requests through the so-called value-chain cap, which protects SMEs from disproportionate demands in the value chain; 
• Opens doors to sustainable financing, making it easier to access green credit lines and investors who value companies aligned with good ESG practices; 
• Promotes self-awareness and resilience by helping SMEs monitor their environmental, social, and governance performance in a practical way. 

According to the Commission's recommendation, large companies and financial institutions should base their information requests on the VSME, making this model a benchmark for the entire value chain. 

Why act now?

Although the VSME is voluntary, it represents a strategic opportunity for any SME that wants to:

• Differentiate itself among clients and partners;
• Gain a competitive advantage in attracting projects and investments;
• Structure, in a simple way, its journey in corporate sustainability;
• Anticipate the growing regulatory requirements regarding ESG.

Adopting the VSME today means preparing your company's future in a market context where sustainability is increasingly decisive for competitiveness and access to financing.

Yunit Consulting's vision

At Yunit, we are ready to support your SME in implementing reporting based on the VSME, helping to:

• Collect and organise ESG data efficiently;
• Communicate your company's value to clients, banks, and investors;
• Transform potential obligations into real competitive advantages.

Sustainability has ceased to be a distant challenge and has become a growth lever for SMEs.

Start your ESG journey now — simplify, stand out, and prepare your company for the future.