Which companies is the VSME designed for?

It targets all non-listed companies that are outside the CSRD scope but want to voluntarily provide sustainability information[3].

Cluster: VSME Basics • Updated:

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Which companies is the VSME designed for?

Short answer: It targets all non-listed companies that are outside the CSRD scope but want to voluntarily provide sustainability information[3].

Small and medium-sized enterprises below the CSRD threshold are not legally required to publish sustainability reports. Still, banks, investors, large customers, and authorities increasingly request ESG data. The VSME gives these companies a unified template to deliver that information efficiently. Thanks to the smaller scope (about 50 data points in the base module or roughly 100 in the comprehensive module), the resource burden is far lower than for CSRD reporting[4][3]. Companies can therefore report voluntarily to strengthen competitiveness and improve access to financing[5].

Sources: [3] What is VSME? | myclimate Switzerland; [4], [5] VSME - Frequently asked questions answered (FAQ)

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