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Simplify EU sustainability reporting

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VSME

Structure your ESG reporting with the VSME standard.

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CSR: A Clear Definition and Scope

Corporate Social Responsibility (CSR) structures an organisation's contribution to sustainable and ethical development. Its scope, built on precise principles, connects strategic management, measurable performance and regulatory compliance.

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What is CSR performance?

CSR performance reflects a company's ability to turn its sustainability commitments into measurable, lasting results across environmental, social and governance dimensions. This guide clarifies the difference with a CSR approach, covers the key KPIs, major frameworks and continuous improvement levers.

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Resources
VSME

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VSME Resources

Structure your ESG reporting with the VSME standard. Resources for SMEs navigating European sustainability requirements.

Articles

Explore VSME articles

Introduction to VSME

VSME: Understanding the European Sustainability Reporting Standard for SMEs

VSME (EFRAG): Understanding the Simplified ESG Standard for SMEs

VSME: Mandatory or Voluntary? Who Is Concerned in 2026?

VSME in France: Obligations, Regulatory Challenges and Opportunities

CSRD - Introduction and Practical Guide

Preparing for VSME

VSME Indicators: Complete List and Practical Examples for SMEs

Succeeding with VSME

Impact Materiality - The first steps of CSRD reporting

The guide for a coherent and effective environmental policy

From carbon footprint to EcoVadis medal: the step-by-step guide

VSME performance & results

The Complete Action Plan to Succeed in Your CSR Assessments

Double Materiality for CSRD - Sustainability issues and IROs guide

Double Materiality for CSRD - Context and Stakeholders guide

VSME compared to other frameworks

VSME vs CSRD and ESRS: Differences, Links and Use Cases for SMEs

VSME by company size and industry

VSME for Industrial SMEs: Requirements, Indicators and Implementation

Additional VSME resources

IRO library for CSRD

The guide to successful environmental reporting

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CSR: A Clear Definition and ScopeWhat is CSR performance?What is Corporate Social Responsibility?How to make the most of your CSR commitments — Lessons from our Lyon roundtable

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CSR News – February 13, 2026: Climate, Biodiversity and EnergyCSR News – February 6, 2026: PFAS, Green Deal and ESGCSR News – January 30, 2026: Climate Policy, Energy and GovernanceCSR News – January 9, 2026: Climate Policy, AI and Regulation