Why is the VSME seen as a good entry point into ESG reporting?
Short answer: The standard offers a structured, flexible entry with limited effort and allows gradual expansion[44].
The Munich Chamber of Commerce notes that many SMEs want to make sustainability performance more transparent but do not know where to start. The VSME gives them a practical, structured entry into ESG reporting—it is sector-agnostic, scalable, and focused on the most important metrics[45]. Companies can begin with manageable effort, build credibility, and later make the transition to more comprehensive standards (CSRD/ESRS) more easily[46].
Sources: [44], [45], [46] ihk-muenchen.de