— RegulationVSME : Sustainability Reporting for SMEs
Not subject to the CSRD? Your clients are. And they will ask you for structured ESG data.
ESG criteria
Pillars covered
Companies scored
VSME modules
Why SMEs can no longer ignore ESG reporting
Your clients demand it
Large companies subject to the CSRD must report on the ESG risks and impacts of their value chain. Your clients will ask for structured data — many already do. Being able to respond quickly is a competitive advantage.
Banks make it a criterion
Financial institutions are increasingly integrating ESG criteria into their credit decisions. Structured ESG reporting strengthens your credibility and can influence financing terms.
Tenders are evolving
CSR criteria are becoming a selection factor in public and private tenders. SMEs that can demonstrate a structured ESG approach gain a real competitive advantage.
The VSME (Voluntary Sustainability Reporting Standard for non-listed SMEs) is a simplified sustainability reporting framework developed by EFRAG for non-listed SMEs. It provides a lightweight yet credible structure for reporting on your environmental, social, and governance practices.
Why should you care? Because even if you are not subject to the CSRD, pressure from your ecosystem will intensify. Your clients subject to the CSRD will need to report on their value chain. Your banks are integrating ESG criteria into credit decisions. Tenders are evolving. VSME gives you a framework to respond without the complexity of ESRS standards.
What the VSME covers
Environment
Greenhouse gas emissions, energy consumption, resource management, significant environmental impacts.
Social
Working conditions, health and safety, diversity, training, social dialogue.
Governance
Business ethics, risk management, internal policies, decision-making structure.
How Conitiv supports SMEs
Conitiv offers SMEs an automated CSR scoring based on 80 ESG criteria and 4 pillars. Without asking you anything, our algorithms analyze available public data to produce an initial assessment of your CSR maturity. This scoring provides a solid foundation for structuring your VSME approach.
ESG criteria assessed by Conitiv
To go further, the platform enables structured self-assessment, identification of priority improvement areas, and documentation of your commitments. If you supply a large company subject to the CSRD, you can also use this assessment to respond to your clients' ESG questionnaires quickly and in a structured manner.
Bonjour,
Dans le cadre de nos obligations CSRD, nous avons besoin de vos données ESG (environnement, social, gouvernance) sous 15 jours.
3ème relance
No. The VSME is a voluntary standard. However, it is becoming a reference framework for SMEs that need to respond to ESG demands from their clients, banks, and partners. Early adoption is a competitive advantage.
ESRS (European Sustainability Reporting Standards) are the mandatory standards under the CSRD, designed for large companies. VSME is a simplified framework for non-listed SMEs. It covers the same major ESRS themes but with lighter indicators and an adapted level of detail.
The Conitiv CSR score provides an initial automated assessment of your ESG maturity. For a complete VSME report, it is recommended to supplement this score with a structured self-assessment and to document your commitments and actions. The Conitiv platform provides tools for both approaches.
Ready to structure your ESG reporting?
expert Conitiv