EU · standard

VSME Standard

Commission Recommendation (EU) 2025/1710 (EFRAG VSME standard)

VoluntaryApplies 2025-07-30

Scope

Non-listed SMEs reporting voluntarily (outside CSRD scope)

Penalties

None — voluntary instrument

Last verified

2026-08-22

In plain language

What this law does

A voluntary, proportionate sustainability-reporting standard for SMEs — Basic and Comprehensive modules — positioned as the value-chain cap limiting what large companies and financiers may demand from small suppliers.

Core obligations

Voluntary: disclose under Basic or Comprehensive module; serve as the de-facto value-chain information ceiling

Dictionary

Terms defined in this law

Basic moduleVSME
Comprehensive moduleVSME
Value-chain cap functionVSME
Undertakings out of CSRD scopeVSME

Claims

Claims connected to this source

Reviewed claim links will appear here.