VSME Verification: building trust in your sustainability reporting
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What is the VSME?
The VSME (Voluntary Sustainability Reporting Standard for non-listed Micro, Small and Medium Enterprises) is a voluntary European sustainability reporting standard, developed by EFRAG on behalf of the European Commission. This standard helps SMEs report on non-financial information such as sustainability, social impact and governance (ESG) in a structured and transparent way. The goal of VSME reporting is to make sustainability reports from SMEs more transparent, consistent and comparable, without the complexity of the CSRD requirements for large enterprises.
The VSME standard offers an accessible way for SMEs to voluntarily report on sustainability, demonstrate their contribution to corporate social responsibility and meet the growing demand for reliable sustainability information from customers, banks, investors and supply chain partners. By reporting transparently on ESG performance, you also increase your opportunities for green financing and strengthen trust in your organization, making voluntary sustainability reporting for SMEs achievable, structured and credible.
What does VSME verification involve?
VSME verification is an independent assessment of sustainability reports prepared according to the VSME standard. During this process, experienced Kiwa auditors evaluate whether the content of your report is factually accurate, complete and consistently presented and whether it complies with EFRAG’s guidelines. This provides you with objective confirmation that your SME sustainability report:
- Is structured in a reliable and transparent way
- Accurately reflects relevant ESG aspects
- Aligns with European sustainability frameworks such as the CSRD and ESRS (European Sustainability Reporting Standards)
The result: a verified VSME report that strengthens trust in your organization and facilitates collaboration within your value chain.
The standard consists of two modules:
- Basic module: general ESG information and strategy
- Extended module: covers topics such as reduction plans, climate risks and specific sustainability goals
By following these modules, you can clearly and reliably map out your sustainability efforts.
Who is this service for?
VSME verification is relevant for SMEs that share sustainability or VSME reports with external stakeholders or are part of larger value chains. This includes organizations in sectors such as construction, healthcare, retail, industry and social services that want to substantiate their social responsibility with verifiable ESG data. The service is especially valuable for SMEs that:
- Want to voluntarily report on sustainability according to the VSME standard
- Wish to prepare for future CSRD or ESG reporting obligations
- Want to demonstrate their sustainability performance to investors or supply chain partners
Why choose VSME verification by Kiwa?
- Independent confirmation of the accuracy, completeness and consistency of your VSME report
- Strengthens trust among customers, investors, supply chain partners and regulators
- Professional assessment by experienced ESG, CSRD and sustainability auditors
- Support in further developing your ESG or sustainability strategy
- A first step towards formal ESG verification or certification
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