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Sónia Pereira, Process and Sustainability Consultant at Yunit Consulting, analyses the new voluntary sustainability reporting standard (VSME). Approved by EFRAG, this tool aims to simplify reporting for non-listed SMEs, helping them respond to information requests from banks and large clients. Sónia Pereira argues that this standard transforms sustainability into a "competitiveness tool", allowing SMEs to structure their information and gain a market advantage.
04 August 2025
The VSME (Voluntary Sustainability Reporting Standard for SMEs) is a new voluntary standard designed to simplify sustainability reporting for SMEs. The objective is to provide an accessible framework so that small and medium-sized enterprises can effectively communicate their environmental and social impact, responding to market demands.
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