Sustainability Language

Standards & schemes · Reporting standard

VSME Standard

EFRAG / European Commission

01

What is it?

Reporting standard issued or operated by EFRAG / European Commission.

Regulatory recognitionCommission Recommendation (EU) 2025/1710; value-chain cap

02

Which version is current?

Profile version 2. Official information last verified 22 August 2026.

03

Who and what does it cover?

Geography
EU
Sectors
SMEs
Scope
Company
04

What does it require?

Voluntary sustainability-reporting standard for non-listed SMEs (Basic and Comprehensive modules), positioned as the ceiling for value-chain information demands.

What it does not demonstrateUsing this framework does not by itself verify data accuracy, legal compliance or sustainability performance.

05

How is conformity assessed?

Not specified in this profile

Grievance mechanismEFRAG due process

06

Who makes the decision?

EFRAG / European Commission

Assurance arrangementNot specified in this profile

07

Chain of custody

Not specified in this profile

ISEAL membershipNot specified in this profile

08

Conditional relationships

Claims it may support

A relationship does not mean that the standard proves or validates every use of a claim.

Independently verified sustainability reportProvides evidence for · Disclosure against this standard provides evidence relevant to the claim; the standard does not certify performance.see standards.last_verified
09

Legal context

Laws referencing it

VSME StandardEU · Referenced by law · Editor to confirm the provision and purpose of the reference.
10

Dictionary

Dictionary concepts

No reviewed dictionary cross-link is published.

11

Version record

What has changed

  1. Version 2Initial profile published after recorded site-owner/editor review of the complete standards batch.
  2. Version 1Initial private editorial draft imported from the reviewed standards handover.
12

Challenge or improve

Have evidence, context or a correction?

Every suggestion is checked by an editor before it changes this profile.

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Last verified 22 August 2026. This neutral profile is informational and does not recommend, rank or endorse the standard.