EU VSME — Voluntary Sustainability Reporting Standard for SMEs

Applies to

Non-listed SMEs (and small Indian suppliers to EU buyers / banks asking for ESRS-aligned data).

Key points

• Basic Module (always) + Comprehensive Module (on request).
• Designed to absorb the supplier 'data request fatigue' from CSRD-affected buyers.
• Indian MSME exporters into EU value chains are common downstream users.

Practitioner questions

• Should our Indian SME suppliers adopt VSME instead of bespoke buyer questionnaires?

Sources

• EFRAG VSME Standard