⚠️ Market Pressure Rather Than Obligation: The CSRD Omnibus Reform relieves approximately 80% of originally affected companies – but banks, major clients, and international investors are increasingly aligning their requirements with the VSME standard. This VSME Readiness Check shows you in 15 minutes whether you should act now.

✅ What the VSME Analysis Offers:

• VSME suitability check according to Omnibus criteria: Assessment of whether you're still CSRD-obligated or should work voluntarily with VSME – based on size, stock exchange listing, and supply chain position.
• Stakeholder pressure evaluation: Analysis of how strongly banks, major clients, and investors will demand structured ESG data today and in 12-24 months – including rating preparation.
• ROI simulation for Green Financing: Estimation of time savings (fewer ad-hoc enquiries) and potential financing advantages through better ESG ratings with Sustainability-Linked Loans.
• Module recommendation (Basic vs. Comprehensive): Strategic proposal for which VSME scope you should start with – aligned with your industry and key stakeholders.
• ESG maturity analysis: Gap assessment on climate, energy, diversity, governance, and supply chain risks as a foundation for your double materiality analysis.
• Implementation roadmap: Prioritised next steps with timeframes – from the first CO₂ footprint to the complete VSME report.

⚠️ Transparency Notice:

This VSME Check is a strategic decision-making tool from 15 years of consulting experience – it replaces neither complete VSME reporting nor legal or tax advice. The results show you whether, when, and how VSME makes sense, not what the final report looks like in detail.

💡 Strategic Tip: Start with the Basic Module and selectively add individual Comprehensive Modules when specific stakeholder requirements demand it. This hybrid approach saves resources whilst remaining ESRS-compatible.

✓ Immediate Recommendation: Directly upon completion, you receive a clear statement: "Start VSME now", "Relevant in 6-12 months", or "Not yet a priority" – including ROI estimation and prioritised to-do list.

⚠️ Realistic Assessment: Limitations of VSME

• No full CSRD compliance: Those actually CSRD-obligated (new thresholds: 1,000+ employees, €50m turnover, €25m balance sheet total) require ESRS – VSME isn't sufficient then.
• No automatic audit: The Readiness Check doesn't produce auditable reports, but rather shows strategic options.
• No substitute for specialist advice: For complex structures (holdings, international subsidiaries, planned IPOs), we recommend additional strategic consultancy.

💡 From Consulting Practice: SMEs that voluntarily began VSME reporting in 2023-2024 report an average 30-40% time saving on stakeholder enquiries in the following year – and better bank terms in 60% of refinancings. The Readiness Check shows you whether these effects are realistic for you too.

What Exactly is the VSME Standard?

VSME (Voluntary Sustainability Reporting Standard for SMEs) is the EU's voluntary sustainability reporting standard for SMEs that don't fall directly under the CSRD but must provide structured ESG information for banks, clients, or investors. It was developed by EFRAG and is content-wise aligned with ESRS, but with 60% fewer data points and simplified collection methods. It effectively becomes the simplified ESRS standard for medium-sized businesses.

Are We Still CSRD-Obligated After the Omnibus Reform?

Since 2025, new thresholds apply: Only companies with more than 1,000 employees (instead of 250) and correspondingly high turnover/balance sheet totals remain CSRD-obligated. The majority of SMEs are relieved – but value chains, banks, and investors still demand structured ESG data. The CSRD-VSME check clarifies your status and shows whether voluntary VSME reporting is strategically sensible.

How Long Does Creating a Complete VSME Report Take?

With existing data foundation (CO₂ footprint, energy data, HR metrics): 4-8 weeks for the Basic Module. Without prior work, the first report can take 3-6 months – depending on industry, size, and complexity. The Readiness Check shows you where you stand and how long implementation is likely to take. With VSME reporting software, the process can be significantly accelerated.

What Data Do I Need for the Readiness Check?

For this ESG-SME check, basic information suffices: company size, turnover, industry, key stakeholders (banks, major clients, investors), planned financing volume, and a rough overview of existing ESG data (do you already have a CO₂ balance? Energy consumption data? Diversity metrics?). Detailed emission inventories or complete KPIs aren't required for the check.

Can VSME Be Extended to ESRS Later If We Grow?

Yes – that's a strategic advantage of VSME. The structure is deliberately designed to be ESRS-compatible. If you exceed the CSRD thresholds or are acquired, you can use the existing VSME reporting solution as a foundation and specifically expand to full ESRS. The Readiness Check shows you which modules are already ESRS-aligned and where additional work would be needed later.

Does VSME Concretely Help with Green Loan Applications?

Absolutely. Banks are increasingly orientating themselves towards structured frameworks like VSME because they can evaluate ESG risks in a standardised way. Those presenting a VSME sustainability report significantly reduce the bank's verification effort – this leads to faster decisions and often better terms. The Readiness Check estimates this effect for your specific financing volume.

Is the Readiness Check Really Free and Non-Binding?

Yes. The VSME Readiness Check is a free tool to create strategic clarity. You receive a concrete recommendation without purchase obligation or sales conversation. If you subsequently want consultancy or software support, that's optional – the check itself already delivers strategic value.