EFRAG VSME is the EU's voluntary sustainability reporting standard for small and medium companies. Tieron gives you a free, guided VSME editor — Basic Module B1–B11 and Comprehensive Module C1–C9 — and shares the finished report with exactly the customers you choose.
Work email only. No credit card, no trial clock — free, always.
VSME (Voluntary standard for non-listed Small- and Medium-sized Enterprises) was published by EFRAG, the EU's sustainability reporting advisory body, in December 2024. It is the official, simplified alternative to full CSRD reporting, designed for companies that are not listed and not directly in scope of CSRD.
The Basic Module (B1–B11) covers energy and greenhouse gases, pollution, water, biodiversity, circular economy and waste, workforce characteristics, health and safety, remuneration and training, and anti-corruption. The Comprehensive Module (C1–C9) adds strategy, GHG reduction targets, climate risks, human rights policies and incidents, and governance diversity.
There is no legal obligation to publish a VSME report. Its whole purpose is private, business-to-business sharing: one standard answer to the sustainability data requests that large customers, banks, and insurers keep sending you.
Large companies in scope of CSRD must report on their value chain — so they push data requests down to their suppliers. The EU's value-chain cap says they cannot demand more from SMEs than what VSME covers. Answer VSME once, properly, and you have a defensible response to every such request.
VSME reporting on Tieron is free forever, for any number of customers. Tieron is built by the team mapping Japan–Asia supply-chain data; the free supplier tools are how the map grows, and paid products live elsewhere (depth, monitoring, and audit evidence for large buyers).