Recommendation on sustainability reporting in accordance with VSME – significant relief for SMEs

Issue 37/2025 of the journal ‘Betriebs-Berater’ featured an article by Prof. Dr. Inge Wulf and Prof. Dr. René Pollmann entitled ‘Recommendation on sustainability reporting in accordance with VSME – a significant simplification for SMEs’.

Abstract: "On 30 July 2025, the European Commission adopted its recommendation for a standard on voluntary sustainability reporting by small and medium-sized enterprises (SMEs), the Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME). This standard is aimed at SMEs with up to 250 employees that are not currently subject to the reporting requirements under the Corporate Sustainability Reporting Directive (CSRD) but nevertheless wish to prepare a sustainability report on a voluntary basis. The following article outlines the significance of the VSME, highlights its key requirements and provides an assessment."