vSME Voluntary SME Sustainability Report Generator
Generate an EFRAG vSME 2024 sustainability report for supply-chain partners, banks, and insurers — Basic Module plus optional Comprehensive Module, exportable as PDF.
What is vSME and Who Needs It
The Voluntary SME standard (vSME) is a sustainability reporting framework published by EFRAG in December 2024 for small and medium enterprises that fall below the CSRD mandatory threshold. It gives SMEs a single, standardised format to answer the growing flood of ESG data requests from larger buyers, banks, and insurers — replacing dozens of one-off questionnaires with one EFRAG-aligned report. If your customers, lenders, or procurement partners are CSRD-reportable, they need structured data from their supply chain, and vSME is the agreed standard.
Basic vs Comprehensive Module
The Basic Module covers the essentials almost every buyer asks for: company profile, energy use, greenhouse gas estimates, water, waste, workforce metrics, and governance. It is designed to take an SME a few hours, not weeks, and it is the right starting point for micro and small enterprises. The Comprehensive Module adds deeper disclosures — Scope 1/2/3 emissions breakdown, climate transition narrative, a preliminary double-materiality check, and targets. Medium SMEs (50–249 employees) or any SME supplying a listed company should use Comprehensive. This generator produces both, side by side, so you can share the level of detail your counterparty actually needs.
How to Use the Generated Report
Export the PDF and attach it to tender responses, bank loan applications, insurance renewals, or due-diligence portals. Because every section maps to an EFRAG vSME disclosure reference, your buyer's ESG team can ingest it directly into their own CSRD reporting without re-asking the same questions. Re-run the tool each reporting year — save your scenario, update the energy and mobility figures, and regenerate. Consultants and sustainability advisors can embed this generator on their own site using the ?embed=1 query parameter for a header-less, iframe-friendly view.
Beyond vSME: When You Need Full CSRD
vSME is voluntary. Once an SME crosses 250 employees, €50M turnover, or €25M balance sheet (two of three, two years running), it becomes subject to the full CSRD and the European Sustainability Reporting Standards (ESRS). At that point Scope 3 emissions, formal double-materiality assessment, climate transition plans, and third-party assurance are mandatory — vSME is not a substitute. Use this generator as the on-ramp: start disclosing now, get the habit and the data infrastructure in place, and you will be ready when CSRD applies. Last updated: 2026-04.