VSME was developed to standardise ESG reporting for SMEs, enhancing transparency and comparability. This framework aims to facilitate easier access to sustainable investment, considering the numerous SMEs that were already producing sustainability reports voluntarily to meet investor and customer demands.
The Voluntary European Sustainability Reporting Standards (VSME) are an initiative tailored for non-listed SMEs within the EU’s larger sustainability initiative. This voluntary set of standards aims to empower SMEs to enhance their sustainability reporting practices, especially when they are a part of the value chain of larger, regulated entities that need to report on their sustainability requirements.
Unlike mandatory frameworks, the VSME framework provides flexibility for non-listed SMEs to engage in sustainability reporting at their discretion while creating a dynamic avenue for sustainable business practices across diverse enterprises.
This e-course summarises VSME reporting into a comprehensive but understandable introduction. Learn about the structure of VSME, its application to SMEs, and its pivotal role within the Sustainable Finance domain.
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