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Regulatory Compliance

VSME reporting for pragmatic ESG structuring

We support SMEs in structuring ESG data and reporting using the VSME standard, aligned with business reality and value creation.

Start your VSME journey

Structure your ESG strategy without the complexity of full CSRD compliance

Your clients, banks and partners are already asking for ESG data. The question is not if you should structure it, but how you do it efficiently and credibly.

VSME gives SMEs a clear and proportionate European framework to organise their ESG data, answer stakeholder requests and strengthen their market position, without the complexity of full CSRD reporting.

It turns scattered information into structured insight that supports tenders, financing discussions and long-term strategy.

ESGlogic team supporting SMEs with VSME reporting

What is the VSME?

The VSME Standard (Voluntary Sustainability Reporting Standard for non-listed SMEs) was developed by EFRAG at the request of the European Commission. It addresses the growing need for ESG transparency among SMEs not subject to the CSRD, by providing a structured and accessible reporting framework.

Its principles:

  • Voluntary framework
  • More accessible than CSRD
  • Simplification and cost reduction
  • Open to all companies not subject to CSRD

VSME reporting enables small and medium enterprises to structure and communicate their ESG initiatives.

Is your company concerned?

You are concerned if:

You are not subject to CSRD reporting

You are a company with fewer than 1,000 employees

You want to anticipate regulatory developments without implementing a full CSRD framework

You need a structured ESG report to support tenders, financing requests or investor discussions

VSME is designed precisely for SMEs that need to respond to growing ESG expectations in a proportionate, practical and business-oriented way.

VSME Medals to structure your ESG journey

Whether your ESG journey is just beginning or already well structured, VSME Medals offer a clear and credible way to recognize your level of commitment. Developed by SMT and supported by the SMT Collective, the Medals are based on the VSME Standard created by EFRAG at the request of the European Commission.

The four levels (Bronze, Silver, Gold, and Platinum) reflect how advanced your ESG practices are, from first data collection to full strategic integration.

Bronze VSME MedalBronze
Silver VSME MedalSilver
Gold VSME MedalGold
Platinum VSME MedalPlatinum

By obtaining a VSME Medal, your company can position itself within a European ESG framework, demonstrate transparency and credibility to stakeholders, and prepare effectively for future regulatory requirements. As an official partner of VSME Medals, ESGlogic supports companies throughout the entire process, from data collection to audit preparation.

Our Structured Approach

Phase 1: Simplify your ESG data collection

  • ESG data collection becomes structured and effortless
  • Centralisation of key environmental, social and governance indicators
  • Clear and consistent data from the start

Objective: collecting ESG data becomes effortless. Our digital tool centralizes key environmental, social, and governance indicators, ensuring clarity and consistency from the start.

Phase 2: Build your VSME compliant foundation

  • Delivery of a VSME aligned report (basic or comprehensive)
  • Foundation for your ESG strategy
  • Link between data and concrete actions
  • Integration of CO2 measurement, transition planning and continuous improvement

Objective: turn your ESG data into a VSME aligned foundation that drives concrete action and continuous improvement.

Phase 3: Integrate ESG into your broader strategy

  • Move beyond reporting
  • Aim for a VSME Medal
  • Strengthen transparency and performance
  • Turn ESG data into strategic insight

Objective: transform ESG data into strategic insight that strengthens transparency, boosts performance, and supports sustainable growth.

The advantages

Strengthen your competitive positioning by meeting client and partner ESG expectations

Improve access to financing through better eligibility for grants, subsidies and green funding

Stay ahead of regulations by aligning early with key ESG indicators and reducing compliance risks

Increase resilience by anticipating market shifts, transition risks and evolving stakeholder demands

ESGlogic workshop with SME team
ESGlogic team

Why choose ESGlogic?

  1. 1Strong EU regulatory expertise (CBAM, CSRD, VSME, etc.)
  2. 2Close relationship with VSME Medals
  3. 3One-stop shop combining regulatory expertise, practical tools and sector insight
  4. 4Experience with SMEs and larger groups
  5. 5Structured methodology to implement the VSME framework step by step
  6. 6We go beyond compliance and turn ESG into a strategic lever

Our role is to turn regulatory complexity into structured, strategic advantage.

Frequently Asked Questions

The CSRD (Corporate Sustainability Reporting Directive) is a mandatory European regulation requiring large and listed companies to publish detailed sustainability reports in line with the ESRS standards developed by EFRAG.

The VSME, on the other hand, is a voluntary standard designed for SMEs not subject to the CSRD. Developed by EFRAG, it provides a simplified and proportional framework to structure and communicate a company's ESG approach.

Voluntary but structured, the VSME reference system enables companies not subject to CSRD to recognize each stage of their ESG commitment. Thanks to a system of medals, it offers clear, progressive recognition in line with stakeholder expectations.

Competitive advantage: Stand out through credible ESG action, stronger reputation, and employer appeal.

Simplified partner relations: Respond efficiently to CSRD-related requests with a clear, recognized framework.

Strategic foresight: Show your ability to anticipate market changes and lead the sustainability transition.

Access to finance: Facilitate access to green funding and strengthen investor confidence.

No. The double materiality assessment is not required under the VSME. It has been replaced by the "if applicable" principle, a conditional requirement embedded within each disclosure obligation.
Laurane Castermans, ESG Consultant, Head of CSRD/VSME

Laurane Castermans

ESG Consultant, Head of CSRD/VSME

Let's make you VSME Compliant!

Laurane will guide you through every step of your VSME journey.