Sustainability, climate & energy
VSME & ESG Reporting
Structure your sustainability reporting in accordance with the VSME standard for SMEs.
In a market where ESG expectations remain high, ABV Environment supports SMEs in implementing the VSME standard—a voluntary, pragmatic, and proportionate European framework.
The VSME approach allows for structuring a credible ESG approach, producing appropriate sustainability reporting, and effectively responding to requests from clients, partners, and funders.
As a partner undergoing accreditation, ABV Environment also assists you in achieving a VSME Medal, an independent and progressive recognition of your ESG maturity level.
VSME & VSME Medals: A structured and recognized ESG approach for SMEs
While many companies are no longer subject to mandatory regulatory reporting requirements, ESG expectations from the market (clients, contractors, banks, partners) are not decreasing.
To meet these expectations, ABV Environment supports companies in implementing the VSME standard (Voluntary Sustainability Reporting Standard for non-listed SMEs), a European voluntary framework specifically designed for SMEs.
The VSME enables you to:
- structure a credible and progressive ESG approach
- produce sustainability reporting that is proportionate
- respond effectively to ESG requests without unnecessary complexity
- prepare, if necessary, a maturation process towards more advanced requirements
To meet these expectations, ABV Environment supports companies in implementing the VSME standard (Voluntary Sustainability Reporting Standard for non-listed SMEs), a European voluntary framework specifically designed for SMEs.
The VSME enables you to:
- structure a credible and progressive ESG approach
- produce sustainability reporting that is proportionate
- respond effectively to ESG requests without unnecessary complexity
- prepare, if necessary, a maturation process towards more advanced requirements
Which companies are subject to the VSME standard?
The VSME meets the data needs of large companies while encouraging SMEs to continuously improve their ESG practices and contribute to a more sustainable economy.
Unlike the CSRD, it does not require a double materiality assessment or mandatory external assurance, and offers a framework proportionate to the resources of SMEs.
The VSME is structured around two reporting levels:
Basic module : a simplified scope covering 11 ESG topics, intended for SMEs just beginning their sustainability journey.
Comprehensive module : a detailed scope of 20 topics (the 11 from the basic module plus 9 additional topics), intended for SMEs with a higher level of maturity.
Unlike the CSRD, it does not require a double materiality assessment or mandatory external assurance, and offers a framework proportionate to the resources of SMEs.
The VSME is structured around two reporting levels:
Basic module : a simplified scope covering 11 ESG topics, intended for SMEs just beginning their sustainability journey.
Comprehensive module : a detailed scope of 20 topics (the 11 from the basic module plus 9 additional topics), intended for SMEs with a higher level of maturity.
Our VSME support
Your questions about CSRD
and the VSME standard