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    IL-Module-modular

    Modular

    Fulfill Basic requirements and expand to include relevant parts of the Comprehensive Standard

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    Efficient

    Minimum effort, maximum benefit - made for SMEs

    IL-KPIs-KPI

    Audit-ready

    Audit-proof CO2data - compliant with the GHG Protocol

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    Practical

    Developed for manufacturing SMEs

    IL-Report-report

    Structured

    Key figures broken down by the ESRS reporting fields B1-X and C1-X

    IL-Consulting-Consultation

    Supported

    Personal support fromexperts and partner network

    The most important things directly covered

    Create your VSME-compliant sustainability report with Enit - clearly structured, CSRD-compliant, low-effort.

    Perfect for SMEs.
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    CO2 balance (CCF)

    Learn more
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    Climate targets + measures

    Learn more
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    ESG key figures

    Learn more
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    Your benefits with Enit and the VSME

    The aim of the VSME is to create a practical alternative to the complex CSRD reporting obligation. Our expertise and established solutions cover the most demanding environmental area: CO2 accounting and climate strategy. This area is supplemented by the important social and governance key figures. You receive the result in the form of a glossy report, ideal for your internal and external communication.

    With our support, you can create your VSME report quickly, comprehensibly and in line with standards.

    What exactly does the VSME contain?

    The VSME standard consists of two levels: the compact Basic module and the extended Comprehensive module. Both are based on the CSRD and are tailored to the needs of small and medium-sized enterprises.

     

    ESG area

    Basic Module (B1-B11)

    Comprehensive Module (C1-C9)
    Environmental CO2 balance (Scope 1 & 2), energy, water, waste + Scope 3, climate targets, measures, climate risks
    Social Employee structure, diversity, working conditions + Human rights, social risks in the supply chain
    Governance ESG contact person, ethics guidelines, management structure + Compliance systems, ESG risks and accountability structure

    Note: The Basic module is ideal for beginners, the Comprehensive module for advanced requirements (e.g. supply chain transparency).
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    Free webcast on VSME

    VSME reporting: Implementing sustainability simply and effectively for SMEs

    The requirements for sustainability reporting are increasing - even for SMEs. The VSME offers a practical and resource-saving solution for recording ESG data in a structured manner and communicating it transparently.

    In the 30-minute webcast, we show how SMEs can use the VSME standard effectively to meet the increasing expectations of customers, banks and investors - without being overwhelmed.

    proALPHA in Practice

    • SFB
    • Hiller
    • Rheinspan
    • Schwanog Siegfried Güntert GmbH
    • Feinguss Blank GmbH
    • KERN-LIEBERS
    • Schwörer Bausysteme
    • Magontec Limited
    • Klöckner Pentaplast
    • Willms Fleisch GmbH
    • CATOLET
    • fischer Hydroforming
    Get advice

    Interested?

    Then let us arrange a non-binding consultation!

    Whether getting started, implementation or software use: we will accompany you on the way to VSME-compliant ESG reporting.

    The VSME report for your customers, your communication and your competitive advantage!

    We look forward to answering your questions.

    Practical introduction: CO2 balancing with Enit carbon software

    CO2 recording is a central element of the VSME. With our software, you can record Scope 1, 2 and 3 in accordance with the GHG Protocol - transparently, verifiably and efficiently.

    Advantages at a glance

    • Simple cooperation, information on data quality and more than 1500 emission factors
    • Clear evaluation including information on GHG conformity
    • Audit-proof: audit-ready
    • Mapping of complex company structures
    • Comparison and aggregation across multiple locations
    • Simple visualization and reporting
    Test software
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    Start your free test phase now and record VSME-compliant CO2 data.

    For test access, simply contact us using this "CO2 demo" contact form or make an appointment directly.

    Frequently asked questions

    are answered here.

    • For small and medium-sized enterprises

      The VSME (Voluntary Sustainability Reporting Standard for SMEs) is a voluntary ESG reporting framework developed specifically for SMEs. More and more customers, investors and business partners are demanding sustainability information from industrial SMEs. The VSME offers a structured, low-effort solution that is compatible with CSRD/ESRS and tailored to the reality of small and medium-sized enterprises.

      On the safe side with little effort.

    • Why the VSME is important for companies now

      The EU is planning to extend the VSME standard to companies with up to 1,000 employees as part of the Omnibus Regulation. In future, large companies will only be allowed to request ESG information from their suppliers in VSME format.

      What does this mean in concrete terms?

      • Uniform, transparent ESG standard
      • Relevant key figures for stakeholders, banks and investors
      • Increasing importance in the supply chain
      • Intended as an official EU standard in the long term

    • Advantages of the VSME standard for companies

      The VSME (Voluntary Standard for Sustainability Management and ESG) offers medium-sized companies in particular a practical basis for structured sustainability management and ESG reporting:

      • Standardized and key ESG indicators
        Uniform recording and comparability without bureaucratic overhead: Incl. CO₂ balance sheet, energy consumption and climate targets and strategy.
      • Pragmatic ESG alternative to CSRD/ESRS
        The VSME offers a lean solution for ESG reporting - connectable, but without the complexity of CSRD requirements.
      • Improved access to debt capital
        Transparent presentation of ESG risks supports classification by banks - relevant with regard to EU banking regulation (CRR III / CRD VI from 2026).
      • Reliable communication to stakeholders
        ClearESG data strengthens trust among customers, employees and investors.
      • Future-proofing supply chains
        ESG data in accordance with VSME meets the requirements of major clients and ensures competitiveness as a supplier.
      • Cost reduction through targeted use of data
        Systematically use sustainability data to leverage potential in energy efficiency, material use and processes.
      • Specially developed for SMEs
        Lean, understandable, implementable - without complex tools or external dependencies.

    • VSME vs. CSRD: What is the difference?

      VSME (Voluntary Standard for Sustainability Management and ESG) is a voluntary ESG standard for companies - especially for SMEs. It offers a pragmatic, streamlined alternative to the EU's statutory CSRD (Corporate Sustainability Reporting Directive).

      Main differences at a glance:

      Feature VSME CSRD / ESRS
      Binding nature Currently voluntary Legally binding (from 2025/26 )
      Target group Medium-sized companies, SMEs Large companies, capital market-oriented companies
      Form requirements Clear structural templatebut not a mandatory format Reporting in accordance with ESRS, machine-readable
      Audit obligation No Yes, mandatory audit by auditor
      Scope Focused on material ESG KPIs Complete sustainability report incl. strategy, governance, risks, etc.
      Cost expenditure Low High (consulting, data management, audit )

    • VSME and ESG content: Focus on the essentials

      The term ESG generally stands for "Environmental, Social & Governance" - i.e. for the three central areas of sustainability that are considered and reported on in companies. VSME is a concrete standard that brings these ESG topics into a practical, SME-friendly reporting format.

      The difference lies in the structure and practicability:

      • ESG is a broad concept - with no standardized methodology or specifications. What exactly is reported and how depends on the respective framework (e.g.GRI, CSRD, taxonomy, etc.).
      • VSME offers a concretely applicable framework to capture key ESG content in a structured, comparable and efficient way - with a clear methodology and without regulatory overhead.

      In terms of content, the VSME standard focuses on

      • Climate protection and carbon footprints (Scope 1, 2, 3 )
      • Climate targets and transformation measures
      • Climate risk analysis
      • Key social and governance aspects - albeit with significantly reduced complexity compared to regulatory frameworks such as the CSRD

    • VSME and ESRS: Standardized basis for sustainability reports

      Both VSME and ESRS are used to prepare ESG reports - but they differ significantly in terms of their objectives, binding nature and complexity.

      ESRS (European Sustainability Reporting Standards) are the binding framework for the implementation of the CSRD - they define in detail how companies in the EU must report on sustainability in future. The basic structure of the VSME is based on the ESRS, but was developed specifically for SMEs and is much leaner and voluntary.

      Key differences at a glance:

      • Mandatory:
        ESRS are mandatory for all companies subject to CSRD.
        VSME is voluntary - but can be used as preparation or as an alternative.
      • Complexity and scope:
        ESRS include detailed requirements in all ESG areas, including dual materiality, stakeholder involvement and reporting formats.
        VSME reduces complexity to the key performance indicators - particularly in the areas of environment and climate - and dispenses with extensive reporting and process obligations.
      • Target group:
        ESRS is aimed at large, capital market-oriented companies and, in future, many SMEs.
        VSME is primarily aimed at small and medium-sized companies that are not (yet) subject to the CSRD but still want or need to report in a structured manner.
      • Applicability:
        VSME can serveas a reference framework for environmental and energy indicators - e.g.in communication with customers, banks or within the supply chain.
      It creates consistency and connectivity without regulatory pressure.

    • Modules & structure of the VSME

      Modules and structure of the VSME standard

      The VSME standard has a modular structure and offers companies a flexible, practical basis for ESG reporting - tailored to different company sizes and requirements.

      Modules of the VSME

      The standard consists of two modules that can be combined depending on the objectives and information requirements:

      • Basic Module (basic data)
      • Contains the general disclosure points B1-B2 and the basic key figures B3-B11
      • Recommended entry level for micro-enterprises with up to approx. 50 employees
      • Minimum requirement for all other companies
      • Focus on basic environmental and energy data
      • Comprehensive Module (extended information )
      • Includes reporting points C1-C9 in addition to the basic key figures
      • For companies with over 50 employees or those with extended requirements from banks, investors or corporate clients
      • Can only be used in combination with the Basic Module

      Content structure

      The content of the VSME is based on the structure of the ESRS (European Sustainability Reporting Standards), but remains deliberately leaner, easier to understand and suitable for SMEs. The structure is divided into four subject areas:

      • General information
      • Environment
      • Social issues
      • Governance

      Important notes on application

      • Companies opt for the Basic Module or the Comprehensive Module (incl. Basic).
      • The selected module must be applied in full. However, in accordance with paragraph 22 of the standard, there is limited flexibility, particularly for reporting points that do not apply.

    • The VSME standard was developed as a voluntary sustainability framework specifically for small and medium-sized enterprises (SMEs). The aim is to create a practical and practicable alternative to the complex statutory ESG reporting obligations - in particular the CSRD.

      It was created in response to the increasing excessive demands placed on many SMEs by new regulatory requirements. The VSME enables these companies to record relevant ESG data in a structured and comprehensible manner - without high costs, bureaucratic hurdles or auditing obligations.

      Originally designed for companies with fewer than 250 employees, the VSME is now aimed at all organizations that want to voluntarily create transparency - e.g.towards customers, banks or as part of supply chain requirements.

    • Our recommendation

      Even though the VSME standard is currently voluntary, we strongly recommend that companies apply it at an early stage. Because:

      • The EU climate targets are binding - the regulatory requirements can expand at any time.
      • Major customers demand ESG transparency - also in the supply chain
      • ESG data is becoming a key factor - in access to capital, tenders and partnerships.
      • Resilient company: Emissions always mean costs. Those who have a plan to reduce emissions will save costs in the long term.

      Our conclusion:
      If you start today, you will create advantages tomorrow - through clear data, structured processes and better positioning in competition. VSME creates awareness and makes the company more resilient - in the face of climate risks and growing expectations of transparency and responsibility in its own actions.