VSME Report

Sustainability Reporting for SMEs

Anticipate the requirements of your clients and investors with the VSME report, the European framework designed for SMEs.

At BetterBusiness, we support you in preparing your VSME report.

The VSME reporting model (Voluntary Sustainability Reporting Standard for non-listed SMEs) is a European standard developed by EFRAG (European Financial Reporting Advisory Group). It is part of the broader CSRD (Corporate Sustainability Reporting Directive) framework as a framework adapted for micro-enterprises and SMEs.

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What is a VSME report?

The VSME report is an ESG reporting framework specifically designed for SMEs. It offers them the opportunity to publish their non-financial information according to a harmonized and recognized model, set to become the reference for SMEs at the European level. Today, SMEs often have to respond to multiple requests from different actors (banks, investors, large client accounts), which require various reporting formats that are time-consuming and inconsistent.

The VSME report simplifies your processes and relieves you from the burden of multiple reports, allowing SMEs to devote their energy and resources to their CSR strategy rather than filling out numerous disparate reports.

The VSME report covers all key ESG issues and helps structure the non-financial communication of SMEs around three main dimensions:

Environment

Data on greenhouse gas emissions, energy consumption, natural resources, and actions taken for the energy transition.

Social

Information on your commitments to employees, your practices regarding diversity, inclusion, health and safety, as well as your relationships with stakeholders.

Governance and Sustainability

Presentation of your governance policies, sustainable development objectives, progress made, and concrete results achieved.

Why create a VSME report?

Anticipate

the reference reporting model for SMEs at the European level.

Structure

your ESG data in a clear manner suitable for your size.

Gain

credibility and transparency with your financial and institutional partners.

Strengthen

your competitiveness by facilitating access to financing and markets subject to sustainability requirements.

Compile

all your ESG information uniformly in a single standardized and recognized report.

Earn

the trust of your major clients, who themselves are subject to the CSRD and demand this non-financial information.

Demonstrate

good governance by anticipating the expectations of your banks, investment funds, and public financing bodies.

Methodology

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1. Eligibility & Scoping

Definition of material issues for your company.

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2. Data Collection

Gathering the necessary quantitative and qualitative ESG data for the report.

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3. Analysis and Structuring

Selection of priority indicators and contextualization within the SME Value framework.

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4. SME Value Report

Production of a clear, readable SME Value report tailored to the expectations of your investors and business partners.

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5. Formatting

Editorial and visual formatting to facilitate reading and comparison.

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Concrete results

Complete VSME report

in accordance with the voluntary framework defined by EFRAG.

Methodological note

and update guide.

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