VSME reporting data
What data do you need for a VSME sustainability report?
A practical data-preparation guide for SMEs that want to build a VSME or Voluntary Standard report without losing source traceability.
Quick answer
Build the data basis before writing the report.
A VSME sustainability report usually starts as a data project. Company information, energy, emissions, water, waste, workforce data, health and safety, policies and governance confirmations often sit in different internal functions.
The report should structure company reality. It should not invent policies, targets, climate-risk analysis or Scope 3 calculations that the company has not actually prepared.
Confirm the version and status.
Use the 2026 Voluntary Standard context and keep adoption separate from legal entry into force.
Start with Basic.
Prepare Basic Module data first, then decide whether Comprehensive information is useful for customers, banks or investors.
Assign owners.
Finance, HR, EHS, Quality, Facility, Procurement, Compliance and Management may each own part of the report.
Keep gaps visible.
Unavailable, not applicable, to calculate and to confirm are different statuses.
VSME remains the common term, but the 2026 status matters.
Many companies still use the term VSME. In 2026, the relevant framework shifted to the Sustainability Reporting Standard for Voluntary Use, also called the Voluntary Standard.
The European Commission adopted the new Voluntary Standard on 3 July 2026; as of 22 August 2026, adoption did not yet mean entry into force because publication in the Official Journal was still outstanding.
Voluntary reporting framework does not mean mandatory reporting for every SME.
The Basic Module starts with company and reporting information.
Before sustainability narratives are written, the reporting basis must be clear: company, period, legal form, activity, size information, sites and any certifications or labels that actually exist.
Scope mismatches weaken the report. Do not combine group revenue with energy data from only one plant unless that is the deliberately defined reporting boundary.
- Legal entity and reporting period
- Legal form, activity code, turnover and balance-sheet data where relevant
- Employees, sites and facilities
- Certifications or labels with scope and validity
- Existing practices, policies, initiatives and targets
A policy in draft is not the same as an approved company policy.
Environmental data is mostly operational source data.
For a manufacturing company, energy, emissions, pollutants, water, waste and material flows are often the most concrete data areas. Some values can come from invoices or meters. Others require calculation or confirmation.
The 2026 Voluntary Standard includes energy consumption and gross greenhouse gas emissions in tCO2e for Scope 1 and location-based Scope 2, with specific differentiation for companies with 10 employees or fewer.
- Electricity, fuels, purchased heat and other energy in original units
- Scope 1 and location-based Scope 2 calculation basis
- Pollutant information where already reported under legal or environmental-management requirements
- Biodiversity-sensitive site checks where applicable
- Water withdrawal and, where relevant, water consumption
- Waste quantities, hazardous status, treatment route and recycler or waste contractor data
- Relevant annual material flows for manufacturing where applicable
Workforce data needs definitions before HR exports.
Employee data can look simple until definitions differ. HR may provide headcount while Finance uses FTE. Both may be correct, but they are not the same data point.
Clarify scope, date or reporting-period logic, country structure, contract types and workforce categories before asking for the export.
- Headcount or FTE
- Permanent and temporary contract information
- Gender and country breakdowns where relevant
- Training hours and included training types
- Minimum wage or collective agreement information where relevant
- Recordable work-related accidents and accident-rate basis
Governance and policy statements should be confirmed, not guessed.
Governance disclosures can include anti-corruption, anti-bribery, Code of Conduct topics, confirmed incidents, fines or management confirmations. A zero value is still a data point and should not be assumed by the report writer.
Where a statement concerns company responsibility, policy approval or sensitive incidents, the relevant internal function or authorised person should confirm it.
Policy status
Approved, draft, practice exists but not documented, not applicable, or real gap.
Statement owner
The function able to confirm the qualitative company statement.
Approver
The authorised person or function that approves formal external use where required.
Evidence
Policy version, approval record, certificate, register, system export or internal confirmation.
Build a VSME data map before drafting the report.
A practical VSME data map assigns every disclosure or data point to an internal source, owner, evidence item and status. That makes the report a controlled data project rather than a writing exercise.
Useful statuses include ready, collect, calculate, confirm, gap and not applicable.
- Disclosure or report requirement
- Required data point or statement
- Internal source system or document
- Source owner
- Calculation owner where needed
- Supporting evidence
- Status and reviewer
Report statement -> data point -> calculation or source -> evidence.
Comprehensive Module data should serve a real information need.
The Comprehensive Module adds information that can be relevant for banks, investors and corporate customers. It is not automatically required for every company or every use case.
For a manufacturing supplier, Comprehensive data may be useful when the report is intended as a reusable ESG information basis for customers or financing discussions.
- Business model, products, markets and business relationships
- Additional practices, policies, initiatives and targets
- GHG reduction targets where actually defined
- Climate risks where a real risk assessment exists
- Additional workforce and human-rights information
- Confirmed incidents or specific sector information where applicable
Do not create a climate-risk matrix or reduction target just because a report field exists.
The report is more valuable when the data stays reusable.
The same energy, emissions, workforce, waste, water, policy and certificate data can later support customer questionnaires, supplier platforms, bank requests and internal ESG management.
That reuse only works if the company keeps the source, owner, period, unit, evidence and calculation logic, not only the final PDF.
- Store source documents and system extracts.
- Keep original units as well as converted units.
- Record factor source and version for calculated emissions.
- Keep report statements tied to evidence or internal confirmation.
- Carry gaps and assumptions forward for year-two improvement.
VSME data preparation
Want to prepare a VSME report, but the data is scattered?
Send the available company information and documents. We can map the required data, identify owners and gaps, prepare needed calculations and structure a report basis your company can review.
FAQ
Frequently asked questions
What data is needed for a VSME report?
The Basic Module covers company information, practices and policies, energy and greenhouse gas emissions, environmental data, workforce, health and safety, remuneration and training, and certain governance topics. Applicability depends on the company and the specific disclosure.
Does every company need the Comprehensive Module?
No. The Comprehensive Module adds information that may be relevant for banks, investors and corporate customers. It should be used when it matches the purpose of the report.
Does VSME automatically satisfy customer ESG requests?
No. A VSME or Voluntary Standard report can provide useful structured information, but a specific customer questionnaire may ask for different scope, evidence, format or additional data.
Should missing data be filled with estimates?
Only where a methodologically appropriate estimate is needed and clearly documented. Missing, not applicable, to calculate and to confirm should stay distinct.