Take the first step in
sustainability reporting
VSME offers a scalable framework for confident reporting, setting a strong foundation from which to grow as expectations and your business evolve.
Start small, grow strong
The Voluntary Sustainability Reporting Standard for SMEs (VSME) is an EU framework designed to help companies share credible, decision‑useful sustainability information without the burden of full‑scale regulatory reporting. It offers a practical way to respond to investor, client, and partner requests, all while laying the groundwork for more advanced reporting in the future.
Combining platform‑powered workflows, AI‑enabled data collection, and guidance from sustainability experts, we help you focus on what matters most today and prepare the ground for when expectations evolve. Start with essential disclosures, tailor reporting to your business, and scale confidently with evolving standards.
Feature Highlights
A flexible reporting foundation
Begin with the essentials and
scale confidently
Platform‑powered reporting
Centralized, data‑driven sustainability reporting workflows
Expert‑led & tailored
Guidance from expert advisors, adapted to your size, sector, and sustainability priorities
Prepare for VSME reporting with flexibility built in
Report on the data that drives decisions, partnerships, and performance
- Get guided onboarding aligned to your business structure, including subsidiaries and business units, from day one
- Focus disclosures on the data that matters most, selecting the datapoints that drive investor and stakeholder decisions

Break down barriers to better data
- Gather scattered sustainability data within a single, collaborative workflow, reducing silos and ensuring clear ownership across teams
- Tailor data gathering to each datapoint, simplifying collection across group and subsidiary levels
- Capture information efficiently combining AI data extraction, manual input, or system integrations

Reporting that grows with your business
- Start with streamlined VSME disclosures and expand as stakeholder or regulatory demands evolve
- Scale seamlessly toward ESRS or other advanced frameworks without restarting or rebuilding your reporting process
- Maintain continuity across reporting cycles with a flexible framework designed to support long‑term growth

Stay aligned as standards evolve
- Keep disclosures regulation‑aligned with automated updates that reflect evolving sustainability reporting standards
- Benchmark performance and disclosures to maintain integrity with investors and stakeholders
- Rely on expert insight to help interpret change and adapt reporting without disrupting your broader reporting process

Frequently Asked Questions
The VSME is suitable for EU and non-EU companies wishing to report voluntarily on foundational sustainability information to their investors, financiers and business partners. This group includes:
- EU listed and unlisted SMEs and microcap companies
- Non-EU listed and unlisted SMEs and microcap companies doing business with large EU companies
Please note that while the VSME was originally developed for SMEs, it is now relevant for larger companies that fall out of scope of mandatory reporting.
The VSME standard helps companies report key sustainability information frequently requested by investors and key stakeholders. Providing information in a standardized, comparable format helps increase the value of the information and supports more efficient data gathering.
Sustainability information defined in the VSME standard may also serve as valuable input to a company’s business strategy and help build a resilient business.
The VSME has two reporting modules. The Basic Module focuses on the most commonly requested sustainability data and includes 11 core disclosures across environmental, social, and governance (ESG) areas. The Comprehensive Module builds on the Basic Module and provides deeper insight for investors, lenders, and value-chain partners.
Recent Resources
ISSB’s Nature Disclosures: What Companies Should Do Now
IFRS Sustainability Disclosure Standards: What Companies Need to Know
UK SRS Published: A New Chapter for Sustainability Reporting
Preparing for the Amended ESRS: Key Considerations While Awaiting Final Adoption
2025 Sustainability Reporting: Global Trends in Framework Adoption
Disclosure Reset: Balancing Simplification and Ambition in Sustainability Reporting
Start your VSME reporting journey with ISS-Corporate
Schedule a live walkthrough of our VSME solution from one of our reporting experts.
