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Illustration zum VSME-Standard: Ein Mann und eine Frau begutachten einen geprüften Nachhaltigkeitsbericht mit Siegel und abgehakter Checkliste.

VSME Standard: Sustainability Reporting for SMEs

Voluntary and recognized: Respond to CSRD inquiries from customers & banks factually, soundly, and without unnecessary bureaucratic red tape.

Sustainability data is becoming a prerequisite for your business success.

Whether it's CSRD inquiries or bank ratings: those who fail to provide valid data risk losing contracts. The VSME Standard is the official, efficient way for SMEs to meet these requirements professionally.

The requirements for small and medium-sized enterprises (SMEs) have changed fundamentally. Even if your company is not (yet) directly affected by the CSRD (Corporate Sustainability Reporting Directive), you are feeling the effects in your daily practice.

Major clients are demanding detailed ESG data for their supply chain assessments, banks are linking credit conditions to sustainability documentation, and in public tenders, the sustainability report is becoming a decisive criterion.

This is exactly where the VSME Standard (Voluntary SME Standard) comes in. Developed by EFRAG, it provides an official, Europe-wide recognized framework tailored specifically to the needs and capacities of SMEs. It is not a "marketing fairy tale," but a factual answer to the question: How much reporting is necessary to remain competitive?

The first step: Orientation through the VSME Reality-Check

No one in the SME sector has time for "ESG jargon" or hundreds of pages of dry regulatory texts. That’s why we take a pragmatic approach.

In cooperation with our partner Long Story Short, we offer a digital entry point that is highly resource-efficient: the VSME Reality-Check.

This check is not just a simple questionnaire; it is your strategic self-test. It is based one-to-one on the official EFRAG standard and guides you structurally through the topics that truly matter for your business.

Alternatively, you can start your orientation with our 90-minute Orientation Call, which provides clarity in a compact format: Where do you stand today? What has already been achieved? And where is there a concrete need for action?

Clarity in hours, not weeks

Together with Long Story Short, we turn the VSME Standard into what it should be: a practical tool for your business. So you can provide answers that count – honest and factual.

  • Orientation instead of endless searching

    Materiality in 2 to 4 hours. Quickly identify the EFRAG criteria relevant to your business. Instead of getting lost in complex regulatory texts, focus directly on the topics that truly matter for your VSME report. This saves valuable time for your core business.

  • Plain language instead of jargon

    Simple questions, solid answers. We translate complicated ESG requirements into understandable Yes/No questions. You assess your status quo without any prior expert knowledge. The result is an honest inventory of your company – factually documented and without unnecessary "expert fluff."

  • Instant disclosure readiness

    Your proof for customers and banks. After the check, you immediately receive a structured document for your ESG records. This makes you instantly responsive to supply chain inquiries or bank meetings. You demonstrate, in a professionally prepared format, that you have your sustainability topics under control.

  • Efficient finalization

    The foundation for your finished report. The Reality-Check provides the data basis upon which we at natureOffice build professionally. We check for plausibility and finalize your audit-ready sustainability report. This saves you expensive consulting hours and gives you the certainty that your data will withstand any scrutiny.

From data point to audit-proof report – Our services after the Reality-Check

A self-assessment is an excellent foundation, but for recognition by banks, auditors, and supplier portals, technical resilience is what counts. This is where natureOffice provides the necessary expertise to transform your answers into official, compliant reporting.

  1. 1

    Plausibility Review

    We examine your data with an expert eye and identify inconsistencies before they can become a problem.

  2. 2

    Methodological Safeguarding

    We ensure that your data – especially your Carbon Footprint – is calculated according to internationally recognized standards like the GHG Protocol.

  3. 3

    Filling the Gaps

    Should the check reveal any gaps, we provide targeted support to help you prepare the necessary information professionally.

  4. 4

    Finalization & Documentation

    We cast everything into a professional format that fully complies with the official EFRAG requirements.

The VSME Modules: Tailored to Your Needs

The VSME Standard is modular. This means for you: We only start where it is necessary for your current situation.

ModuleReporting FocusYour Concrete Benefits
Basic ModuleConcentration on quantitative core KPIs regarding environment (energy, CO₂ emissions, water, waste), social (workforce), and corporate governance.Instant Disclosure Readiness: You provide valid data for supplier portals and ESG questionnaires. This proves to business partners and clients that your company has the fundamental sustainability metrics under control.
Narrativ-ModulSupplementing quantitative data with qualitative disclosures: Documentation of your strategies, sustainability policies, as well as specific targets and reduction measures.Strategic Trust Building: You demonstrate to banks and investors that you are actively managing sustainability. This is often a prerequisite for improved ESG ratings and more favorable financing conditions.
Expanded ModuleDetailed reporting on the entire value chain, including specific Scope 3 data and comprehensive supply chain management.Future-Proofing as a Top Supplier: You meet the strictest requirements of large corporations reporting under the CSRD, securing your position in complex global supply chains. You provide exactly the depth of data that key accounts demand today.
Good to know: The modules are designed as a building block system. Many of our clients start with the Basic Module to address short-term inquiries from banks or major customers and expand their reporting to the Narrative Module in a second step. Unsure which scope is right for you? During the VSME Reality-Check or our Orientation Call, we will work together to clarify the current requirements of your stakeholders and identify which module offers the most efficient solution for your company.

Insights into VSME Reporting

Fact-based answers to the most important questions about the VSME standard – ensuring you know exactly how to future-proof your business.

  • Yes. The VSME standard was developed by EFRAG at the request of the EU Commission. It is the official European framework for SMEs that are not directly subject to CSRD reporting requirements. Since it is based on the same methodological foundations as the ESRS (the standard for large corporations), it is accepted by banks for ratings and by major customers for supply chain assessments as a valid and reliable data source.

  • This depends on your current data situation. Through our two-step process – starting with the VSME Reality-Check(approx. 2 to 4 hours), followed by professional finalization by natureOffice – we reduce the internal effort to a minimum. If you have already created a Corporate Carbon Footprint (CCF) with us, the process is significantly shortened as we can integrate this data directly.

  • The CSRD (Corporate Sustainability Reporting Directive) is the legal directive that obliges large companies to report. The VSME standard is the voluntary counterpart specifically for SMEs. It is significantly less complex but covers exactly the data points that large, CSRD-reporting companies need from their suppliers. This allows you to meet your customers' requirements without the administrative overhead of a major corporation.

  • Yes. Through the professional guidance of natureOffice, we ensure that your report is not only complete in terms of content but also methodologically sound (e.g., in accordance with the GHG Protocol). This ensures the document stands up to scrutiny from banks, auditors, and ESG rating agencies.

Illustration einer starken Frau mit wehendem Superwoman-Umhang und verschränkten Armen, die die effiziente VSME-Kooperation symbolisiert. Darunter das Label des Partners Long Story Short.

Partnership for Your Success

Gaining Clarity: The VSME Reality-Check by Long Story Short.

Build your foundation with the Long Story Short check – natureOffice then transforms your data into an official, VSME report for clients.

Insights that count for SMEs

We filter the regulatory flood for you: Receive updates on VSME and CSRD directly in your inbox – concise, factual, and practical.

VSME Standard: 
Pragmatic Sustainability Reporting for SMEs

The VSME Standard, developed by EFRAG, is the essential tool for non-listed small and medium-sized enterprises (SMEs) to respond to increasing market demands. natureOffice supports you in utilizing this voluntary standard efficiently to ensure supply chain transparency for your major customers and to secure your position in bank ratings. The VSME serves as a pragmatic counterpart to the complex ESRS (European Sustainability Reporting Standards), allowing for an entry into reporting that respects the principle of proportionality and minimizes administrative burden.

We guide you through the three modular pillars of the standard – from the Basic Module for essential metrics to the Business Partner Module tailored specifically for customer inquiries. By linking the process with a sound materiality assessment, we ensure that your report not only meets the regulatory expectations within the CSRD environment but also credibly documents your ESG performance. With natureOffice, you transform reporting from a burden into a genuine competitive advantage by delivering clear, verified facts to your stakeholders.