What is VSME, and why is it your ceiling?
The voluntary EU standard for SMEs. Not a requirement, but the limit of what your customers may ask.
What it is
VSME stands for the voluntary reporting standard for small and medium-sized enterprises, developed by EFRAG and adopted by the European Commission. It is deliberately light: a limited set of data on energy, waste, water, personnel and policy.
Its purpose is exactly your situation: a proportional response to the questions that large customers and banks ask.
Why it is your ceiling
Since the amendment of March 2026: a reporting-obligated enterprise may not demand more information from a supplier with one thousand employees or fewer than the content of this standard. You have the legal right to refuse the rest.
This makes VSME more than a template. It is the line behind which you can stand, with a reference instead of an excuse.
What it contains
In brief: who you are, what you consume in energy and water, what waste you produce, how many people work for you and under what conditions, and what policy you have on paper. No value chain calculations, no life cycle assessments, no external verification.
That last list is important: those are precisely the things that are often asked for and that you may refuse.
Frequently asked questions
Is VSME mandatory?
No. It is a voluntary standard. What does exist: if you report on it, you do not need to provide anything more than that.
Do I get a certificate for this?
No, and no one else gives one either. There is no body that recognises these reports. What you get is a dated report that you can share, and from which it is possible to verify when it was drawn up.
What if my customer really wants more?
Then he may ask for it, but he must indicate that it falls outside the limit and that you may refuse. You can then decide for yourself — sometimes trade relations are more important than principle.
This is explanation, not advice about your own situation. esgia.eu does not assess your company and provides no assurance.