
Climate, Sustainability, and ESG
SMEs & ESG Reporting
Structure your sustainability reporting in line with the VSME framework for SMEs.

Amidst strong market expectations for ESG, ABV Environment supports SMEs in implementing the VSME framework, 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 regulatory reporting obligations today, the expectations ESG from the market (customers, clients, banks, partners) do not diminish nonetheless.
To meet these expectations, ABV Environment supports companies in the implementation of the VSME framework (Voluntary Sustainability Reporting Standard for non-listed SMEs), a voluntary European framework specifically designed for SMEs.
The VSME allows for:
- structure an ESG approach ESG credible and progressive
- produce a sustainability reporting proportionate
- effectively meet demands ESG without excessive complexity
- prepare, if applicable, a maturity progression towards more advanced requirements
To meet these expectations, ABV Environment supports companies in the implementation of the VSME framework (Voluntary Sustainability Reporting Standard for non-listed SMEs), a voluntary European framework specifically designed for SMEs.
The VSME allows for:
- structure an ESG approach ESG credible and progressive
- produce a sustainability reporting proportionate
- effectively meet demands ESG without excessive complexity
- prepare, if applicable, a maturity progression towards more advanced requirements

Which companies are affected by the VSME?
The VSME meets the data needs of large companies, while encouraging the continuous improvement of SMEs' ESG practices and their contribution to a more sustainable.
Unlike the CSRD, it imposes neither a double materiality analysis nor mandatory external verification, and offers a framework proportionate to the resources of SMEs.
The VSME is structured around two reporting levels:
Basic module : simplified scope covering 11 ESG topics, intended for SMEs starting their sustainability journey.
Full module : detailed scope of 20 topics (the 11 from the basic module and 9 additional topics), intended for SMEs with a more advanced level of maturity.
Unlike the CSRD, it imposes neither a double materiality analysis nor mandatory external verification, and offers a framework proportionate to the resources of SMEs.
The VSME is structured around two reporting levels:
Basic module : simplified scope covering 11 ESG topics, intended for SMEs starting their sustainability journey.
Full module : detailed scope of 20 topics (the 11 from the basic module and 9 additional topics), intended for SMEs with a more advanced level of maturity.
Our Support for Small and Medium Businesses
Your questions about the CSRD
and the VSME standard
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