Do we need a whole report to answer one customer question?
Not necessarily. If a customer requests one policy or emissions figure, a targeted response may be sufficient. A voluntary report is useful when several recipients need a consistent company data set. Evipace scopes the reporting basis, module and period before preparing a draft; the recipient's actual request remains the starting point.
What determines the cost and timing of VSME reporting support?
The work depends on the selected standard version and modules, entities and sites, reporting period, available metrics and evidence, missing calculations and internal approvals. Send the reporting request and existing records. The output is a reporting draft with its data basis and open points for review, not a certification or independent assurance opinion.
What is VSME?
VSME was developed by EFRAG for non-listed SMEs. The 2026 Voluntary Standard builds on it and is intended for undertakings outside mandatory sustainability reporting with no more than 1,000 employees on average in the previous financial year. It lets a smaller company report sustainability information in a recognised structure, organised into a Basic Module and a more detailed Comprehensive Module, without applying the full set of standards written for large mandatory reporters.
Is VSME mandatory?
No. VSME is a voluntary standard and does not by itself create a reporting obligation. Companies usually prepare it because a customer, bank or other counterparty has asked for structured sustainability information. Whether any mandatory reporting requirement applies to a particular company depends on that company's own circumstances; this is general information rather than legal advice.
Who is VSME intended for?
Non-listed small and medium-sized enterprises, including manufacturing suppliers that receive sustainability information requests from larger customers but are not themselves subject to mandatory reporting.
How is VSME different from mandatory ESRS reporting?
The ESRS are the reporting standards used for mandatory corporate sustainability reporting under EU law. VSME is a separate, voluntary standard with a much smaller and simpler set of disclosures, designed for SMEs that are not in scope of that mandatory regime but still need to provide structured information.
What information does a VSME report need?
Company and site information, energy consumption, Scope 1 and Scope 2 emissions, other environmental data such as water and waste where relevant, workforce and health-and-safety figures, and information about policies and governance. The Comprehensive Module adds further detail. Our VSME data guide sets out the practical list.
Can a VSME report help answer customer ESG requests?
Usually, yes. The data collected for the report is the same data customers, banks and supplier platforms ask for. Prepared once and kept structured, it can be reused for later requests after checking the reporting period and continued validity.
Do you audit or assure the report?
No. Evipace prepares the reporting content and its data foundation, with sources, assumptions and gaps documented. It is not an audit or assurance service.