Do VSME reports need third-party assurance?
Short answer: No. The VSME does not require external assurance; voluntary assurance can still be helpful[30].
According to Tanso, VSME reports are not subject to mandatory assurance. An external review (e.g., by an auditor) can still make sense to improve data quality and build stakeholder trust[30]. Companies can decide themselves whether to use external assurance.
Sources: [30] VSME FAQ: Voluntary sustainability reporting for SMEs I Tanso Blog