Start with the information users actually need
VSME provides a voluntary structure for smaller businesses outside CSRD. The source notes the Commission recommendation in July 2025. Using it does not itself create a statutory CSRD obligation.
Choose a proportionate module and scope
The basic and more detailed modules serve different needs. Ask a lender or customer which information is required and begin with reliable available data. Identify missing information and distinguish existing results from future intentions.
Keep reusable sources and boundaries
Document periods, sites and entities behind energy or personnel figures. Supplier statements may not follow the financial year. Preserve evidence and disclose estimates. After the first report, review what recipients actually used so future updates focus on useful information rather than repeating an oversized exercise.
Source and background: Duurzaamheid is toekomstbestendig.
