Did you know? VSME has been renamed VS!
On May 6, 2026, the European Commission published a draft of new “Voluntary Standards” for sustainability reporting to replace the previous VSME standard.
VSME Reporting with ID-Report: Simple. Voluntary. Standardized.
In a nutshell: Why ID-Report & VSME?
Addressing the core issue (the “trickle-down effect”): Major clients are increasingly requesting ESG data for their own CSRD reporting, and banks are linking loan terms to sustainability metrics. The benefit: With the EU’s VSME (Voluntary SME) standard, you can proactively respond to this pressure without being overwhelmed by dozens of different questionnaires.
Efficiency that pays off: Reduce the administrative burden for bank and customer inquiries by up to 60%. Access all collected information ad hoc at any time in a central single point of truth.
Modular & Lean: An SME almost never needs to address all 140 data points at once. Start with the Basic Module and focus on the essential 30 – 40 key metrics.
Secure a competitive advantage: Proactively meet the ESG requirements of your major customers in the supply chain. Also secure better access to capital, as banks are increasingly using this data for lending and ratings.
Future-proof & Scalable: Your data simply scales with you if you later fall under full CSRD requirements due to growth. The solution is designed to flexibly grow with your needs.
Benefit from clarity and competitive advantages
Although many small and medium-sized enterprises (SMEs) are not directly subject to the CSRD’s statutory reporting requirements, the demands from business partners, banks, and investors are steadily increasing.
The VSME Standard (Voluntary Sustainability Reporting Standard) was developed by EFRAG to provide SMEs with a pragmatic tool for communicating sustainability data efficiently and in a standardized manner.
Why report according to VSME? The bridge between complexity and practice
The VSME Standard is the answer to the so-called “trickle-down effect.” Large, reporting-obligated corporations must request data from their suppliers to complete their own CSRD reports. Instead of filling out dozens of different questionnaires, the VSME enables a uniform report that serves as a “single solution” for all stakeholders.
Your benefits at a glance:
Ensure competitiveness:
Proactively meet the requirements of your major customers in the supply chain.
Better access to capital:
Banks are increasingly using VSME data for lending and ESG ratings.
Reduced effort:
Significantly reduced data volume compared to the ESRS for large companies.
Structured management:
Use the standard as an internal compass for your sustainability strategy.
The software solution for small and medium-sized enterprises – Handle customer inquiries and bank ratings without administrative overhead.
SMEs are under pressure: Large customers are demanding ESG data for their own CSRD reporting, and banks are linking credit terms to sustainability metrics. The VSME (Voluntary SME) standard is the EU’s official response to simplify this process. With ID-Report, you can implement this standard efficiently, securely, and scalably.
Overview of VSME Data Collection Indicators
Why ID-Report is the ideal solution for the VSME
The VSME standard has a modular structure. ID-Report precisely mirrors this structure and guides you step-by-step through the relevant data points – from the base module to the specific requirements of your business partners.
The report in ID-Report, based on the VSME standard
- Preconfigured VSME templates: No need to manually search for definitions. The software includes all modules (Basic, Narrative-PAT, Business Partner) as ready-to-use templates.
- Guided data collection: Decentralized collection of key metrics from the responsible parties in your company – simple and intuitive, even without ESG expertise.
- Single Source of Truth: Respond to various stakeholder inquiries (customers, banks, insurance companies) from a single, validated data source.
- Scalability: Should you later fall under full CSRD requirements due to growth or wish to build more sustainability into your company, your data simply adapts. ID-Report grows with your needs.
4 Steps to the VSME Report
- Activation: Select the appropriate VSME template in ID-Report.
- Data collection: Use the intuitive input forms for energy consumption, employee data, and more.
- Validation: ID-Report checks the data for consistency and plausibility using the built-in validation functions.
- Publication: Generate a report with a single click as a Word document, an interactive webpage, or a concise summary in Excel.
Published report using ID-Report
You have the choice of modules and data points
Sustainability reporting doesn’t have to be a mammoth project. With ID-Report, you decide the level of detail – because an SME almost never needs to address all 140 VSME data points at once. Our software adapts to your needs:
- Basic Module (30–40 data points): Focus on the essentials. Cover the 11 core disclosure requirements – from energy and CO₂ to the most important social metrics.
- Business Partner Module (BP): Become a preferred supplier. Specifically supplement the data that banks require for loans or major customers require for their supply chain.
- PAT Module (Policies, Actions, Targets): Tell your story. Move beyond mere numbers to a compelling strategy by describing your goals and actions.
Maximum Efficiency for Your Sustainability Management
With ID-Report, you can create your VSME report in just a few steps. Stay ready to provide information at any time – today and in the future.
Single-Point-of-Truth:
Access all collected sustainability data on demand.
Enormous time savings:
Our customers reduce the effort required for bank and customer inquiries by up to 60%.
Future-proof:
Meet current standards and be ready for upcoming requirements.
Ready for the next step toward transparency?
Secure your competitive edge and simplify your reporting. Let’s explore together how ID-Report can automate your VSME process.
Your Contact
This information only covers some of the challenges companies face on their path to greater sustainability. If you have any questions that aren't answered on our website, please contact us via email at sustain@abat.de. We will work with you to find solutions.
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Our customers in the area of sustain
Nils
Senior Consultant
Bremen
The agility of a start-up with the possibilities of a corporation - in and with abat you can take responsibility and create sustainability
Here we are committed to more sustainability
If you would like to learn more about our own efforts to become a more sustainable company, you can find our understanding of corporate responsibility and our respective Communication on Progress for the United Nations Global Compact here. You can also find more measures and opportunities with which we support the transformation to sustainability here:
