{"id":2164,"date":"2025-09-04T16:46:08","date_gmt":"2025-09-04T16:46:08","guid":{"rendered":"https:\/\/uhy.pt\/sustentabilidade-ao-alcance-das-pme-a-relevancia-da-vsme\/"},"modified":"2025-09-22T11:25:46","modified_gmt":"2025-09-22T11:25:46","slug":"sustentabilidade-ao-alcance-das-pme-a-relevancia-da-vsme","status":"publish","type":"post","link":"https:\/\/uhy.pt\/en\/sustentabilidade-ao-alcance-das-pme-a-relevancia-da-vsme\/","title":{"rendered":"Sustainability Within Reach of SMEs: The Relevance of VSME"},"content":{"rendered":"<p class=\"p1\">The Omnibus proposal significantly changed the sustainability regulatory landscape in Europe. In this new context, the <i>Voluntary Sustainability Reporting Standard for SMEs<\/i> (VSME) gained additional relevance for small and medium-sized enterprises (SMEs).<\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\">Developed by EFRAG and published in December 2024, the VSME is a voluntary sustainability reporting standard that is simple and tailored to the needs of SMEs. Its main advantage is that it offers a practical solution for communicating sustainability performance and meeting the growing market demands for ESG information.<\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\">Although developed with SMEs in mind, the VSME can be used by any organization outside the scope of the <i>Corporate Sustainability Reporting Directive<\/i> (CSRD) that intends to disclose sustainability information. Furthermore, it aligns with key ESRS data points, enabling companies to provide relevant information to entities already reporting in accordance with the CSRD.<\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\">Its recognition was reinforced in 2025, when the European Commission officially adopted the VSME as a technical recommendation for voluntary adoption by SMEs. Thus, the standard establishes itself as a central tool for simplifying ESG information requests among companies, investors, and lenders, promoting transparency and trust throughout the value chain.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p class=\"p2\"><b>Structure of the Standard<\/b><\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\">The VSME is subdivided into two modules:<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\"><b><i>Basic Module<\/i><\/b><b>:<\/b>Simplified reporting, recommended for microenterprises and constituting the minimum reporting module for SMEs.<\/li>\n<li class=\"li1\"><b><i>Comprehensive Module<\/i><\/b>: Suitable for SMEs that need to respond to more detailed information requests from banks, investors, or other stakeholders.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p class=\"p1\">This modular flexibility allows each company to adopt the reporting level best suited to its needs and gradually evolve depending on market demands and the maturity of its sustainability strategy.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp; <\/p>\n<p class=\"p2\"><b>Benefits of Adopting VSME<\/b><\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\">Implementing the voluntary standard brings multiple benefits to SMEs, including:<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\">Meeting the sustainability demands of large clients, investors, and banks;<\/li>\n<li class=\"li1\">Facilitating access to financing and new business opportunities;<\/li>\n<li class=\"li1\">Improving environmental and social risk management;<\/li>\n<li class=\"li1\">Strengthening long-term competitiveness and resilience;<\/li>\n<li class=\"li1\">Contributing to a more sustainable and inclusive economy;<\/li>\n<li class=\"li1\">Strengthening corporate reputation;<\/li>\n<li class=\"li1\">Anticipating future regulatory demands, preparing the company for potential developments in the European scenario.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p class=\"p2\"><b>Conclusion<\/b><\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\">VSME represents a strategic opportunity for SMEs: it simplifies sustainability reporting, brings organizations closer to CSRD requirements, and positions them more competitively in the market.<\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\">In a scenario where transparency and ESG information are becoming increasingly important, adopting structured reporting practices can be decisive in strengthening trust, attracting investment, and creating long-term sustainable value.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Omnibus proposal significantly changed the sustainability regulatory landscape in Europe. In this new context, the Voluntary Sustainability Reporting Standard for SMEs (VSME) gained additional relevance for small and medium-sized enterprises (SMEs). &nbsp; Developed by EFRAG and published in December 2024, the VSME is a voluntary sustainability reporting standard that is simple and tailored to [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1145,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[58],"tags":[],"class_list":["post-2164","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-esg-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/uhy.pt\/en\/wp-json\/wp\/v2\/posts\/2164","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/uhy.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/uhy.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/uhy.pt\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/uhy.pt\/en\/wp-json\/wp\/v2\/comments?post=2164"}],"version-history":[{"count":0,"href":"https:\/\/uhy.pt\/en\/wp-json\/wp\/v2\/posts\/2164\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uhy.pt\/en\/wp-json\/wp\/v2\/media\/1145"}],"wp:attachment":[{"href":"https:\/\/uhy.pt\/en\/wp-json\/wp\/v2\/media?parent=2164"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uhy.pt\/en\/wp-json\/wp\/v2\/categories?post=2164"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uhy.pt\/en\/wp-json\/wp\/v2\/tags?post=2164"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}