Insights from Real Mid-Sized Company Projects: How VSME Reporting Simplifies Customer Requests and Enables Growth

By Dr. Maximilian Jungmann, FALK Momentum and Momentum Novum

In this guest article, Dr. Maximilian Jungmann from FALK Momentum and Momentum Novum shares practical insights from real-world mid-sized company projects. Drawing on his experience, he outlines how companies are implementing VSME reporting in practice, the challenges they face, and the tangible benefits structured sustainability data can deliver. This article reflects hands-on project experience.

When Customers, Banks, and Tenders Knock at the Same Time

For many mid-sized companies, sustainability today often begins very concretely – with a specific request. A customer asks for ESG information for their CSRD reporting. A bank requests sustainability indicators as part of a financing discussion. A public tender requires disclosures on CO₂ emissions or social standards. Frequently, several of these requests arrive at the same time, each with different formats and deadlines.

This situation poses a real challenge for companies. While the content of these requests often overlaps, they differ in structure, level of detail, and terminology. Sustainability information must be compiled, explained, and contextualized at short notice. As a result, many companies perceive this as an additional burden – even though sustainability is already an integral part of their day-to-day business.

Solid Foundations, but a Lack of Structure

At the same time, project experience consistently shows that mid-sized companies often have strong foundations for sustainability reporting and management. Initial energy efficiency measures have been implemented, supplier relationships are well established, and social standards are actively practiced. What is frequently missing, however, is an overarching structure that makes these activities visible and easily usable. Information is scattered across the organization, responsibilities have evolved organically, and responses to external requests are recreated each time.

This lack of structure becomes particularly evident in collaboration with large customers. Companies do not come under pressure because they have nothing to show, but because they cannot present their sustainability performance consistently. This is where significant potential lies. Companies that structure their sustainability information systematically can respond to requests more efficiently and present themselves in a more professional manner.

Sustainability Data as a Trust Factor for Banks and Financial Partners

Banks and financial partners are also increasingly assessing sustainability data in a systematic way. ESG criteria are incorporated into risk assessments due to requirements set by the European Banking Authority and can influence financing conditions. For mid-sized companies, this presents a clear opportunity. Those that can present their sustainability data transparently and coherently build trust and strengthen their position in discussions with financial institutions.

The VSME Standard as a Common Data Language

In this context, the VSME standard reveals its particular value. It is not a theoretical framework, but a practical approach specifically tailored to the needs of mid-sized companies. VSME helps structure sustainability topics clearly and focus on what is essential. It defines which information is required for transparency and how it should be collected.

In successful mid-sized company projects, VSME is therefore not understood as an additional report, but as a common data language. Companies use it to organize existing information and create a consistent basis for external requests. Instead of reconsidering which data is relevant each time, they can rely on an established structure.

The Carbon Footprint as a Central Entry Point

This effect is particularly evident when it comes to carbon footprinting. Regardless of industry or company size, it is often the central starting point in many projects. Customers expect emissions data, banks inquire about climate targets, and tenders require reliable CO₂ figures. Companies that establish structure early on gain a noticeable sense of confidence.

A corporate carbon footprint designed for mid-sized companies is deliberately proportionate. It enables companies to systematically capture their emissions and update them annually without unnecessary complexity. At the same time, the data remains compatible with more advanced requirements along the value chain. In practice, the carbon footprint thus evolves from an isolated compliance exercise into a strategic management tool.

Practical Experience

Across various mid-sized company projects, similar positive effects can be observed. The effort required to respond to customer requests decreases because information is centrally available. Data quality improves as clear responsibilities and consistent methodologies are established. At the same time, external perception improves because sustainability information is communicated in a transparent and comparable way.

This development also has positive internal effects. Sustainability is no longer perceived purely as a communication topic, but as an integral part of corporate management. Executives gain a stronger basis for decision-making and can prioritize measures more effectively. Sustainability data thus becomes a tool that connects operational and strategic perspectives.

A pragmatic entry point is critical to this success. Mid-sized companies benefit particularly from starting with a clearly defined scope. The VSME standard provides an appropriate framework for this. It creates structure without being overwhelming and can be expanded step by step. This approach fosters acceptance within the organization and enables sustainable capacity building.

Another key factor is digitalization. In the long term, structured sustainability reporting can only be implemented efficiently if data is not maintained manually. Digital solutions enable companies to capture information centrally, update it over time, and tailor it to different target audiences. This gives companies more time, confidence, and consistency in their communication.

The VSME standard therefore unfolds its full potential particularly when combined with digital reporting solutions. Platforms such as the osapiens HUB support companies in managing VSME data efficiently and making it usable for different requirements. Sustainability reporting thus evolves from a reactive process into an integrated part of corporate management.

Conclusion: Structure Creates Room for Action

When applied correctly, the VSME standard offers mid-sized companies a genuine opportunity. Companies can respond confidently to customer requests, strengthen their position with banks, and at the same time lay the foundation for future growth. Sustainability reporting shifts from a perceived additional burden to a strategic instrument that creates transparency and secures long-term competitiveness.