- VSME offers around forty datapoints in the Basic Module, across 11 disclosures (B1 to B11), suited to SME capabilities; dedicated training makes teams operational on methodology and double materiality.
- A typical training programme runs across 4 modules: regulatory context, material issues, data collection, reporting production.
- No external audit is mandatory, but support (consultant, Ditto platform) strengthens the robustness of the report.
Understanding the VSME framework: a standard built for SMEs
The VS (formerly VSME) is a voluntary reporting standard, built on EFRAG's work and adopted by the European Commission as Delegated Regulation (EU) 2026/1560. It is open to any company with 1,000 employees or fewer that is not subject to CSRD, so it can communicate its ESG performance without the complexity of CSRD. It operates at two levels, the Basic Module (around forty datapoints across 11 disclosures, B1 to B11) and the Comprehensive Module (9 disclosures, C1 to C9), designed to fit the internal capabilities of small organisations. The standard builds on the same foundations as ESRS, in a lighter but coherent form.
The main goal is to give SMEs a homogeneous, credible framework for structuring their CSR approach, responding to the requirements of CSRD-subject clients or strengthening access to finance. No regulatory obligation exists: adoption remains 100% voluntary.
Objectives of VSME training
A VSME training programme makes teams operational on ESG reporting — covering methodology, indicators and the double materiality approach recommended by EFRAG. It should enable participants to:
- Understand VSME's positioning relative to CSRD and ESRS.
- Identify the key indicators relevant to their business.
- Produce a first structured report using simple tools (Excel template, ESG platform).
- Launch a continuous improvement approach at controlled cost.
The Guide to 100 ESG Indicators
A structured selection of ESG indicators to build a complete reporting base, whatever your framework: VSME, CSRD or EcoVadis.
Typical structure of a VSME training programme
A complete training programme typically unfolds across four successive modules:
1. Regulatory context and framework
Overview of VSME's role in the European ESG ecosystem: distinction between CSRD, ESRS and VSME, scope of application, market expectations and value for suppliers of large companies. The module should cover four recent facts. First, the standard is now called the Voluntary Standard (VS) and has applied as Delegated Regulation (EU) 2026/1560 since 24 September 2026, open to companies with 1,000 employees or fewer. Second, its content changed compared with the 2024 EFRAG version: GHG intensity is removed from B3, B5 is reduced to listing sites in or near biodiversity-sensitive areas, and employee turnover moves to C5 (see the full list of changes). Third, companies with 10 employees or fewer can leave out the more complex environmental data. Fourth, from financial years starting on or after 1 January 2027, a CSRD-subject client cannot require more than the VS from a supplier with 1,000 employees or fewer (the value chain cap).
2. Identifying material issues
Introduction to double materiality: participants learn to map significant impacts and prioritise the most relevant ESG topics for their SME. This step underpins indicator selection.
3. Data collection and structuring
Hands-on work with the EFRAG-provided VSME template (Excel or XBRL), assigning collection owners, internal verification methods and source documentation. Using a SaaS tool like Ditto simplifies these steps through centralisation, automation and expert support.
4. Report production and analysis
Creating a VSME-compliant report covering key environmental, social and governance indicators. Participants learn to interpret results, identify improvement levers and communicate their approach to stakeholders.
Structure your VSME reporting with Ditto
Our experts help you collect your indicators, structure your report and meet the expectations of your buyers and supply chain partners.
Validation, audit and post-training support
VSME imposes no mandatory external audit. Trained companies are encouraged to ensure internal validation based on tangible evidence (invoices, HR records, environmental data). External support — from a consultant or an ESG platform like Ditto — can strengthen reporting robustness.
CSRD Double Materiality: Sustainability Issues and IROs
Understand double materiality, identify your sustainability issues and IROs to structure a solid analysis, applicable to both VSME and CSRD.
Concrete benefits for trained SMEs
SMEs that have completed VSME training consistently report several positive outcomes:
- Greater credibility with large corporate clients and investors.
- Simplified information flow in response to recurring CSR questionnaires.
- Internal structuring of a lasting, measurable ESG approach.
- Ready answers to the value-chain requests of CSRD-subject clients, within the limits set by the VS.
VSME Training — Key Takeaways
| Key point | Summary |
|---|---|
| Objective | Master ESG reporting under the VSME standard, tailored to SME capabilities. |
| Nature | Voluntary, no legal obligation or external audit. |
| Structure | 4 modules: regulatory context, double materiality, data collection, reporting. |
| Key tools | EFRAG Excel template, ESG platforms (e.g. Ditto), around forty Basic Module datapoints (B1 to B11). |
| Benefits | Stronger credibility, simplified ESG processes, structured answers to CSRD clients' value-chain requests. |
| Target audience | SMEs, startups, suppliers, growing or financing-seeking companies. |
