A customer or bank asked for sustainability data?
We prepare your VSME report in 5 business days.
Since 24 September 2026 the EU's voluntary sustainability reporting standard has been the Voluntary Standard (Commission Delegated Regulation (EU) 2026/1560), built on the VSME. EFRAG has not yet published a digital template for it, so we prepare your report on EFRAG's official VSME Digital Template 1.3.0, and the report states that basis. Upload a spend export: we compute your emissions and prepare the filled template, validated XBRL and a branded PDF, reviewed by a named person.
Your customers' rules now reach you.
Large EU companies must report their value-chain (Scope 3) emissions, so they ask their suppliers for data. In July 2026 the European Commission adopted the Voluntary Standard, built on the VSME: from financial years starting in 2027, a customer reporting under the CSRD may not require a supplier with 1,000 employees or fewer, for that reporting, to provide more than the datapoints listed in Annex II to Delegated Regulation (EU) 2026/1560, and must tell the supplier it may decline anything beyond that list. A Basic report answers the Basic-module items on that list, and a Comprehensive report also answers the business-model, human-rights and incident items. Banks and other financial institutions are encouraged, but not required, to keep their requests within the standard. It isn't that the rules now apply to you; it's that your customers' rules reach you, and VSME is the proportionate answer.
Four steps. Five business days.
- Tell us about your company - a structured intake with one section per disclosure, B1-B11 (plus C1-C9 for Comprehensive). Besides company details, workforce and governance, you will need your total energy use in MWh, water withdrawn in cubic metres, waste by type, recordable accidents and average training hours. You give raw figures, and we compute the accident rate per 200,000 hours worked, the gender pay gap, employee turnover and collective-bargaining coverage with the template's own formulas.
- Upload a spend export (a CSV or Excel ledger, or an SIE 4, XAF, DATEV or Yuki export). We compute Scope 1 and location-based Scope 2 with published factors, and Scope 3 for Comprehensive - you don't supply emissions numbers. Litres and kWh from your bills can replace the spend estimate.
- Automated checks, then a named reviewer - the XBRL is produced by EFRAG's own converter and validated with Arelle against the EFRAG VSME taxonomy, nine automated checks run, and a named person reviews the report before release. Every report carries the methodology and a ±25-40% uncertainty note.
- You receive three artifacts - the filled EFRAG template, the validated XBRL, and a branded PDF, ready to send on.
Pick the one your request needs.
The Basic module (B1-B11): general information, energy & GHG emissions, pollution, biodiversity, water, resource use, workforce, and anti-corruption disclosures.
Enough when a customer or bank asks for the Basic module.
Everything in Basic plus the Comprehensive module (C1-C9): business-model strategy, GHG reduction targets & transition, climate risks, fuller workforce and human-rights disclosures, and governance detail.
When a request covers your business model, human-rights policy and incidents, or climate targets and risks. From 2027 a CSRD customer can ask a supplier with more than 10 employees for the business-model and human-rights items.
What supplying meter readings changes.Both sample reports above are computed from a spend export alone, which is the ordinary starting point. Petrol, diesel, heating oil, gas and electricity spend is converted to litres and kWh at Ireland's official average price for the period of each purchase: monthly EU Weekly Oil Bulletin prices for oil products, half-yearly Eurostat business prices for gas and electricity. Bottled propane has no official price series, so its spend (4% of this company's Scope 1) is converted at a US price, and the report says so. The same company, having supplied litres and kWh instead reports Scope 1 of 257 tCO2e against 229, and Scope 2 of 97 against 85: it pays €0.26 a kWh for electricity against an official average of €0.30, so its spend bought more kWh than the average price implies. Meter readings replace the average with what you actually used, in whichever direction. The numbers here are from these three files.
Outside the euro. The same reports for a Swedish sheet-metal works, in kronor: Basic · Comprehensive.
Filling the template yourself? What each module asks for, and the filled workbooks with their XBRL.
Founding-client terms (first 10 clients, set out in the service terms): next year's report for the same tier at the price you paid, and revisions until the report is accurate against the data you provided and the delivered files are valid in the official format (not a guarantee of any compliance outcome or third-party approval).
What this is, and what it isn't.
Is: report preparation support. We build the VSME document from your data and a named person reviews it.
Isn't: assurance, audit, verification, or certification. You attest that your inputs are accurate; we prepare the report in accordance with the VSME standard. It isn't a compliance guarantee, and we never describe it as "CSRD-compliant" - the CSRD doesn't apply to these companies.
Questions.
VSME is the voluntary sustainability reporting standard EFRAG wrote for non-listed SMEs, issued by the European Commission as Recommendation (EU) 2025/1710. Since 24 September 2026 it has been replaced by the Voluntary Standard (Commission Delegated Regulation (EU) 2026/1560), which is built on it and keeps its Basic and Comprehensive modules. Both are proportionate sets of disclosures (general information, energy and emissions, pollution, water, biodiversity, resource use and waste, workforce, and anti-corruption) sized for smaller companies, not the full corporate regime. Under the Omnibus I Directive ((EU) 2026/470), from financial years beginning on or after 1 January 2027 a company reporting under the CSRD may not require more, for that reporting, from a supplier with 1,000 employees or fewer than the datapoints listed in Annex II to Delegated Regulation (EU) 2026/1560.
Typically an SME whose larger customer, bank, or a tender has asked for sustainability or emissions data. You usually don't need the full corporate framework: a VSME report is the proportionate answer, and from 2027 the Annex II list of Delegated Regulation (EU) 2026/1560, built on the VSME, is the most a CSRD customer may require of a supplier with 1,000 employees or fewer for its sustainability reporting.
Three artifacts: the filled official EFRAG VSME digital template (Excel), the XBRL (inline XBRL plus the report package, the machine-readable format the template is built for), and a branded PDF. The XBRL is produced from the filled template by EFRAG's own converter and validated with Arelle against the EFRAG VSME taxonomy. Each report is prepared in accordance with the VSME standard, on EFRAG's VSME Digital Template 1.3.0, and the report states that basis. Before a named human reviewer releases it, nine automated checks run, among them that every datapoint appears as an XBRL fact, that Scope 1 plus Scope 2 equals the stated total, and that the energy total is in line with the emissions (a figure typed in kWh instead of MWh fails).
You upload a spend export: a CSV or Excel ledger (QuickBooks, Xero, Sage and similar), or an SIE 4, XAF, DATEV or Yuki export, which we read directly. We classify each line and apply published emission factors to estimate Scope 1 and location-based Scope 2. Fuel and electricity spend is converted to litres and kWh at your country's official average price for the period (we hold these for every EU country and the UK); a fuel with no official price series is converted at a US price, and the report says so. Electricity uses your country's grid factor where we hold one, which we do for every EU country, the UK, Norway and Switzerland; for a country we hold no factor for, a US average factor applies. The Basic report carries Scope 1 and Scope 2, which is what the Basic module asks for. The Comprehensive report adds a Scope 3 estimate from spend factors for your country's economy (Open CEDA by Watershed; for the UK, Defra's spend multipliers). We disclose an uncertainty band of ±25-40% on spend-based figures. That band is our own engineering estimate for the method, not a published figure: the GHG Protocol accepts spend-based estimates but does not quantify their error. The VSME asks for estimated emissions, so spend-based figures are acceptable. Litres and kWh from your bills replace the estimate for what they cover and make it tighter.
No. This is report preparation support. We prepare the document from the data you provide and a named reviewer checks it; you attest that the inputs are accurate. It is not assurance, audit, verification, or certification, and it is not a guarantee of any compliance outcome or third-party approval. The report is prepared in accordance with the VSME standard (it is not described as 'CSRD-compliant', because the CSRD doesn't apply to these companies).
Five business days from payment. Your answers and spend file are complete when you check out, the files are generated automatically once payment clears, and the rest of the time is the named review before release.
The first 10 clients get next year's report for the same tier at the price they paid, and revisions until the report is accurate against the data they provided and the delivered files are valid in the official format, with a refund instead only if they ask. Both are set out in the service terms. Neither is a guarantee of any compliance outcome or third-party approval.
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Done for you in 5 business days. Basic €499, Comprehensive €999.
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