In 2025, the release of the VSME standard marks a pivotal moment for small and medium-sized enterprises (SMEs). Sustainability reporting, once seen as a voluntary exercise, is becoming a de facto requirement for companies wanting to stay competitive. While regulatory frameworks like the CSRD (Corporate Sustainability Reporting Directive) primarily target larger corporations, the ripple effects are impossible to ignore. SMEs are increasingly required to provide precise sustainability data to maintain their position in customers’ supply chains.
So, how voluntary is voluntary reporting in today’s market? The reality is that sustainability reporting is shifting from an option to a necessity. For SMEs, the decision is no longer whether to report, but how to approach it most effectively.
The ripple effects of sustainability reporting
At Atmoz, we’ve seen this trend firsthand. Our clients often face requests from CSRD-reporting customers for detailed sustainability data. These requests come in various formats, can occur multiple times a year, and quickly turn into a heavy administrative burden. However, this challenge can be addressed with a single standardised report, such as VSME, the Voluntary Standard for SMEs, or it’s Nordic counterpart, NSRS.
When SMEs weigh the options – spending hours creating multiple bespoke reports or adopting a single standardised format – the choice becomes clear. A streamlined, standardised approach saves time, ensures compliance, and protects relationships with key clients.
Strategic benefits of sustainability reporting
Beyond meeting customer demands, sustainability reporting delivers significant internal value. Standards like VSME cover crucial areas such as energy and water usage, emissions, and internal processes. The resulting insights provide SMEs with a clear understanding of their largest emission sources and associated costs, creating opportunities to optimise processes, reduce environmental impact, and improve the bottom line.
For Sweden’s 650,000 SMEs, adopting standards like VSME fosters industry-wide progress. A shared framework enables businesses to benchmark performance, drive innovation, and compete on sustainability.
Preparing for the future
My advice to SMEs is simple: start now. Adopting a standardised sustainability reporting framework, such as VSME, enables businesses to take control of their sustainability data and unlock its strategic potential. A materiality assessment, which identifies your company’s most significant environmental impacts, is an excellent starting point.
At Atmoz, we’ve developed our own VSME module within our platform to make this process seamless for SMEs. With our module, companies can easily compile and manage their sustainability data in line with VSME standards, saving time and ensuring compliance with growing customer and stakeholder demands.
Looking ahead, sustainability data will become as integral to finance teams as financial key performance indicators (KPIs). The processes are already interconnected – much of the required sustainability data resides within existing financial systems, ready to be mapped and utilised. By using tools like Atmoz’ carbon management platform, SMEs can ensure they’re prepared for this shift while benefiting from the insights and efficiencies sustainability reporting provides.
In today’s market, staying competitive means staying sustainable. Standardised sustainability reporting, supported by tools like the Atmoz VSME module, is no longer a “nice-to-have” – it’s the foundation for future growth and resilience.
About the author
Gustaf Svensson is the Head of Bespoke Services at Atmoz, leading the company’s product development for VSME reporting and bespoke sustainability solutions. He has extensive experience in sustainability reporting, sustainable business practices, and renewable energy.
