Many small and medium-sized enterprises (SMEs) are facing increasing demands for sustainability data – from customers, financial institutions and, in particular, across the supply chain (trickle-down effect).
The VSME standard (Voluntary Sustainability Reporting Standard for non-listed SMEs), developed by EFRAG on behalf of the European Commission, was introduced to reduce this burden: with uniform data points, a clear structure and fewer duplicate requests. For the first time, SMEs now have a comparable, EU-wide recognised framework for voluntarily providing information on environmental, social and corporate governance (ESG) issues.
With our independent validation according to VSME, we support you in demonstrating the quality, transparency and credibility of your report.
Benefits of validation
Credibility
An audited report proves that the information is accurate, complete and verifiable: stakeholders such as investors, customers and authorities are more likely to trust audited information.
Comparability and structure
The CSRD makes external audits mandatory for many companies. VSME verification helps you prepare for this at an early stage – with a recognised EU standard.
Risk reduction
Incorrect or incomplete disclosures are identified before the report is published and can be corrected.
Potential for improvement
External auditors identify weaknesses and areas for improvement in reporting. The sustainability strategy can be further developed in a targeted manner.
Facts and information
The standard has a modular structure and includes two reporting options:
1. Basic module – mandatory for all reports
Designed for micro-enterprises, it covers key ESG topics such as:
basic company information
greenhouse gas emissions (Scope 1 & 2)
Diversity in management bodies
Environmental indicators
Workforce data
Anti-corruption measures.
2. Extension module – for more detailed reporting
Recommended for companies with higher stakeholder requirements, it includes, among other things:
Strategic sustainability orientation
Climate risks and greenhouse gas emissions (Scope 3)
Social and human rights data
Governance information.
Similar to our GRI services, our validation includes:
1. Checking formal completeness
Have all relevant data points of the core module been fulfilled?
Are voluntary modules consistently integrated?
Do the structure, layout and disclosure comply with VSME requirements?
2. Checking for plausibility of content
Consistency of key figures and narratives
Traceability of data collection
Consistency between environmental, social and governance statements.
3. GUTcert validation report
Comprehensible audit report for forwarding to customers, banks or auditors
Assessment of data quality
Identified potential for improvement.
SMEs without reporting obligations but with ESG enquiries from the supply chain
Companies that want to bring structure and clarity to their sustainability communications
Businesses that want to emphasise their future viability to banks & investors
Your reliable partner
GUTcert has decades of expertise in certification and verification and enjoys a high level of recognition in the market. Our auditors are experienced in various GRI and DNK support projects: they know the stumbling blocks in reports. With transparent, reliable and comprehensible audit processes, we make cooperation with our customers efficient and successful.
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Further services
Integrated MS
With an integrated management system, you save valuable time, human resources and, last but not least, costs
