Methodology · Official VSME sources
The reference backbone of 
does not invent a parallel framework. It builds on a backbone of official EFRAG and European Commission sources. This page lists the sources that the product's disclosures, guidance and quality checks rely on.
Reference sources
Every quality check, disclosure and product hint is traceable to one of these documents. No proprietary interpretation.
EC Rec. 2025/1710
EU Commission Recommendation on VSME (30 July 2025)
Formal Commission act recommending VSME as a voluntary reference.
Annex I, VSME Standard
Text of the voluntary standard, December 2024
20 disclosures: Basic Module B1–B11, Comprehensive Module C1–C9.
Annex II, Guidance
EFRAG applicative guidance for VSME
Method, scope and materiality indications for each disclosure.
EFRAG VSME Final, Dec 2024
EFRAG final standard document
Version delivered to the European Commission.
Basis for Conclusions
EFRAG explanatory document on methodological choices
Rationale behind the Basic + Comprehensive structure and the 'if applicable' principle.
Supporting Guides C2 / C3 / C7
EFRAG operational guides on strategy, transition plan and extra workforce
Reference for specific Comprehensive disclosures.
Digital Template v1.2.0
Official EFRAG Excel template with XBRL converter
Multilingual version (incl. Italian), MIT license.
XBRL Taxonomy, Feb 2026
Official XBRL taxonomy for VSME
Technical basis for future structured reporting.
What already covers
Basic Module B1–B11
- , Starter Data Inventory mapped to the 11 Basic disclosures
- , Quality checks on completeness of collected data
- , Demo data / real data disclaimer on the client side
Comprehensive Module C1–C9
- , Comprehensive preview with partial coverage (focus C2/C3/C7)
- , Evidence coach with narrative suggestions and sources
- , Advisory packs for complex disclosures
Bank workflow
- , 30 questions aligned with the MEF SME–Bank interoperability table
- , Cross-reference to relevant VSME disclosures
- , Starter inventory CSV export
What is on the roadmap
Features announced or consistent with the source spine, but not yet released. They are marked across product screens with the badge Roadmap.
Persistence and traceability
- , Backend persistence for evidence items and questionnaire answers
- , Change audit log and fascicolo versioning
Output and interoperability
- , Final fascicolo export (PDF / DOCX)
- , Mapping to Digital Template v1.2.0
- , XBRL readiness on the February 2026 taxonomy
Scope · post-Omnibus I
Who VSME is for, and who is not obliged to report
helps you report in proportion to what is actually required of you. Reporting more than necessary is a cost, not a virtue.
Voluntary standard
VSME is a voluntary standard designed for non-listed SMEs under 250 employees. It imposes no legal obligation by itself.
CSRD scope after Omnibus I
Under Directive (EU) 2026/470 (in force since 18 March 2026; new thresholds applying to financial years from 1 January 2027) only undertakings that exceed both >1,000 employees and >EUR 450 million net turnover stay mandatorily in CSRD scope. The others fall out.
Value-chain cap
Companies subject to CSRD cannot request sustainability information from SMEs in their value chain (under 1,000 employees) beyond what the VSME specifies. Reporting in line with the VSME is enough.
Detailed timeline and sources in the Knowledge Hub.
Stated limitations
VSME-PRO is an operational support tool for VSME reporting. It is not a certification, not an ESG rating, not assurance, not an official fascicolo validation and does not constitute endorsement by EFRAG, the European Commission or national authorities. Limited assurance verifications remain the responsibility of qualified third parties, according to the standard expected by 1 July 2027.
The EFRAG VSME standard (December 2024, endorsed by the European Commission via Recommendation of 30 July 2025) is expected to be adopted as a Delegated Act under the name Voluntary Standard (VS) in June 2026, with scope extended to all non-CSRD undertakings up to 1,000 employees or EUR 450 million turnover. VSME-PRO will follow the transition while keeping the operational workflows unchanged, as they are based on VSME content and will evolve into VS.
Next steps
Turn the methodology reading into an operational path, or dive deeper into the sources in the Knowledge Hub.