The VSME standard, now called VS (Voluntary Standard), is the voluntary European ESG reporting framework for SMEs. Initially published by EFRAG under the name «Voluntary Sustainability Reporting Standard for SMEs», it structures extra-financial communication around environmental, social and governance issues, in a simplified format proportionate to the CSRD.
This page presents an anonymized model inspired by a real report, to illustrate the structure and information expected in a VSME / VS report. You will find the main headings of the standard, as well as concrete examples of ESG indicators and data that can be integrated into a voluntary SME report.
Téléchargez le modèle complet de rapport VS anonymisé (exemple réel, toutes sections ESG incluses).
Structure d'un rapport VS
A VSME report is structured around major ESG themes, with a level of granularity adapted to SMEs.
Périmètre du reporting, entités couvertes, période de référence, référentiel utilisé (VS) et caractéristiques clés de l’entreprise. Cette partie inclut les informations sur l’organisation, les activités et le cadre de reporting.
Company activity, positioning, sustainability issues related to the sector and stakeholder expectations (customers, employees, suppliers and investors).
Policies in place on key ESG issues: climate, resources, social and governance. Summary of existing policies and their level of formalization.
Workforce, diversity, training, health and safety, social dialogue: employee indicators and related policies.
Energy consumption, greenhouse gas emissions, water management, waste and circular economy: data on energy, emissions and actions to reduce impacts.
Governance organization, decision-making bodies, ethical policies and compliance mechanisms. Description of governance bodies and business ethics practices.
Quantitative data and qualitative information structured by ESG theme. Data tables and organization of indicators by issue.
Platform
Structurer et piloter votre reporting VS avec Kiosk
Pour accompagner les entreprises dans la production de leur reporting VS, nous avons conçu une plateforme dédiée qui permet de :
- Centralize ESG data in a single repository
- Structuring reporting in accordance with ESRS requirements
- Track and monitor indicators over time
- Reliable data for audit work
- Produce a compliant and usable sustainability declaration
Étude de cas – Production d'un premier rapport RSE (référentiel VS)
Europal Packaging
Context
A family-owned company specializing in sustainable packaging solutions (corrugated board and honeycomb), Europal Packaging is actively committed to sustainable development. In order to highlight its ESG commitments and structure its communications, the group has launched the production of its first CSR report.
Issues identified
- Structuring existing but scattered CSR initiatives
- Formalizing consistent and communicable ESG reporting
- Alignement avec un référentiel reconnu à l’international (VS)
- Set up a data collection process adapted to the internal organization
Work completed
Benchmark of ESG issues in the packaging sector
Identification of relevant information to be included in the report
Sélection du référentiel VS, adapté aux PME
Définition d’un cadre de reporting conforme au référentiel VS
Structuring ESG information in a formal document
Aligning existing CSR initiatives
Setting up an appropriate data collection process
Centralization and consolidation of ESG data
Iterative report writing and formatting
Approval by general management
Results
Production d’un rapport RSE conforme au référentiel VS
Structuring the Group's CSR approach
Definition of a 3-year ESG action plan
Profits
- 3 months saved on data collection and report production
- ESG commitments easier to understand and value
- First structuring step towards CSRD compliance
Feedback
Kiosk by G.A.C. vous accompagne dans la structuration de vos données ESG et la production de votre reporting de durabilité conforme au référentiel VS.