EU · Voluntary sustainability
A proportionate sustainability report for SMEs
Statera gives SMEs a structured, source-linked way to prepare and reuse a single sustainability dataset, so the same controlled figures answer each new request, rather than rebuilding a spreadsheet every time.
What it is / who uses it
Now that the adopted Omnibus reforms remove listed SMEs from mandatory CSRD scope (applying from financial year 2027), many smaller companies are still asked for sustainability data by banks, investors and larger customers in their value chain. The Voluntary SME standard (VSME), published by EFRAG, gives SMEs a single, proportionate way to answer those requests without adopting the full ESRS. It is voluntary, lighter than CSRD, and designed to standardise the data SMEs are repeatedly asked to provide.
How Statera handles it
- Structures a single, proportionate sustainability dataset aligned to the VSME standard.
- Keeps each data point linked to source.
- Reuses the same controlled figures to answer each new bank or value-chain request.
- Avoids rebuilding a spreadsheet every time a request comes in.
Frequently asked questions
- Is VSME mandatory?
- No, it is a voluntary standard for SMEs.
- Why would an SME use it?
- To answer ESG data requests from banks and larger customers consistently, without taking on full CSRD/ESRS reporting.
- How does it relate to CSRD?
- It is a lighter, proportionate alternative aimed at companies outside mandatory CSRD scope.
See VSME: Voluntary SME Standard in Statera
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