VSME is EFRAG’s voluntary standard for sustainability reporting by non-listed small and medium-sized enterprises. It was designed to help SMEs provide the sustainability information that large customers, banks, and investors require, improve their sustainability management, and gain easier access to financing.

The standard is voluntary (not the same as ESRS/CSRD) but is aligned with ESRS and tailored specifically to the proportionality needs of smaller companies. There are two options: a basic module (the minimum, especially for micro-enterprises) and an optional comprehensive module, which includes additional data points frequently requested by banks and corporate customers.

In practice, using VSME helps consistently respond to data requests, reduces administrative effort (and costs), and lowers the risk of losing tenders or being excluded as a supplier due to incomplete ESG information.

Yes – our solution includes the osapiens HUB for Corporate Carbon Footprint (CCF), a TÜV Rheinland-certified all-in-one software that allows you to measure your company’s CO₂ emissions across Scope 1, 2, and 3 in line with the Greenhouse Gas (GHG) Protocol.

You can easily collect emissions data from various sources – whether energy consumption, business travel, commuting, or supplier activities – either via automated interfaces or guided manual inputs.

The HUB then calculates your complete carbon footprint, provides clear dashboards and benchmarks, and generates audit-ready reports compliant with recognized standards such as ESRS for CSRD, GRI, SASB, and IFRS. This gives you reliable insights into the sources of your emissions.

No – you don’t need a specialist.
The reporting cockpit is specifically designed for SMEs and offers intuitive setup, preconfigured templates, and guided workflows that make sustainability reporting simple and easy to understand.

The tool automates complex tasks such as data collection, KPI tracking, and report generation, so you don’t need to build ESG expertise in-house.

This means you remain compliant, can respond to customer and investor requests, and demonstrate transparency – all without hiring additional staff or creating a dedicated sustainability team.

Absolutely – the solution is designed to grow with your company.
Whether your business expands, your reporting needs increase, or new sustainability regulations come into effect, the cockpit adapts seamlessly.

You can add new KPIs, integrate additional data sources, and generate reports that remain continuously aligned with current standards such as CSRD, ESRS, or VSME.

This ensures you stay compliant and future-ready without having to switch systems or invest in new tools as requirements evolve.

Yes – compared to Excel or manual tracking, you save a significant amount of time.
Unlike spreadsheets, the reporting cockpit automates data collection, provides audit-ready workflows, and includes ready-to-use sustainability templates.

You no longer need to painstakingly gather information from different departments or manually consolidate figures. With intelligent dashboards and one-click reporting, you reduce manual effort by hours, ensure accuracy, and generate reports accepted by regulators, customers, and auditors – giving your team more capacity to focus on core business and growth.