VSME

VSME (Voluntary SME Standard) is a voluntary standard published by EFRAG in 2024 to let SMEs not directly covered by the CSRD produce a simplified sustainability report, consistent with the ESRS expectations of their regulated buyers.

The standard has two modules: Basic Module (mandatory if the company reports) covering a core of climate, environment, social and governance datapoints; Comprehensive Module (optional) adding the datapoints most often requested by buyers. On the carbon side, the Basic Module requires Scopes 1 and 2; the Comprehensive adds simplified Scope 3.

Kabaun produces a VSME-compliant report from the carbon footprint data, and lets the SME share the report directly with regulated buyers, who can integrate it into their own Scope 3 as higher-quality primary supplier data.