“The VSME makes sustainability reporting clear, simple, and accessible — exactly what businesses need right now.”
Axel Ehrling, Climate Expert Atmoz

With recent uncertainties surrounding the Omnibus Simplification Package, businesses are actively seeking clear, reliable solutions to maintain compliance and stay competitive. In this environment, the Voluntary Sustainability Reporting Standard (VSME) has emerged as a highly valuable and accessible option. Initially tailored to SMEs, the VSME is now increasingly recognised as a practical reporting framework beneficial to organisations of all sizes, offering streamlined solutions to effectively address evolving sustainability requirements.
What is the VSME?
Launched initially in July 2023 and finalised in December 2023, the VSME was introduced to simplify sustainability reporting. While initially targeted towards SMEs not directly governed by the Corporate Sustainability Reporting Directive (CSRD), the standard offers valuable tools and insights applicable to organisations across all sectors and sizes. Its clear structure and practical guidance make it a versatile addition to existing ESG frameworks.
Key benefits of using VSME
Businesses adopting VSME standards experience several immediate and impactful benefits:
- Enhanced transparency: Clear metrics allow businesses to communicate sustainability performance confidently.
- Improved stakeholder engagement: Streamlined reporting makes responding to sustainability inquiries from investors, banks, customers, and other stakeholders simpler and more efficient.
- Focused and relevant metrics: No mandatory materiality analyses enable businesses to concentrate solely on impactful and relevant ESG factors.
- Alignment with global standards: VSME complements and aligns with broader ESG initiatives, ensuring compliance and enhancing competitive positioning.
The VSME standard consists of two practical modules:
- Basic module: 2 general requirements + 9 essential ESG metrics.
- Comprehensive module: 2 general requirements + 7 advanced ESG metrics.
This flexible structure provides businesses the clarity and depth needed to communicate sustainability efforts effectively, regardless of their complexity or scale.
VSME’s role in the broader ESG landscape
Far from operating in isolation, the VSME complements broader ESG initiatives like the CSRD by offering a scalable and accessible path for businesses to participate actively in the global sustainability transition. This approach ensures all businesses, large or small, remain competitive in markets where sustainability performance increasingly dictates success.
Atmoz simplifies your sustainability journey
Understanding the importance and urgency of streamlined sustainability reporting, Atmoz has integrated the VSME standard directly into our platform. Companies leveraging Atmoz benefit from immediate access to clear, actionable, and simplified ESG reporting — no waiting lists or complicated integrations required.
VSME is more than just a reporting framework; it’s an essential tool for businesses aiming to proactively manage their sustainability impact. With Atmoz, adopting VSME standards becomes effortless, enabling every business to confidently navigate and succeed in the new ESG-driven landscape.
Ready to make your sustainability reporting clear, relevant, and effective? Atmoz is here to help you start today.