The VSME (Voluntary Reporting Standard for SMEs)

In this episode, Laurane addresses a common reaction since the Omnibus updates: 'We are no longer concerned by CSRD, so we can pause.' But removing the obligation does not remove market expectations. We explain how VSME, developed by EFRAG at the request of the European Commission, provides a voluntary, lighter and recognised ESG reporting framework designed for SMEs. VSME helps you respond to ESG requests from CSRD exposed clients, strengthen credibility with banks and investors, and structure your sustainability strategy within a clear and actionable framework. It may not be mandatory, but it is a smart way to prepare for what comes next.