VSME & Voluntary Standard (VS) for SMEs

Fundamentals and Context of the VSME and VS (Voluntary Standard)

• Objectives and Relevance for SMEs.

• From the EFRAG Standard to a Delegated Act: The New Legal Status of the VSME/VS.

• Distinction from ESRS (CSRD) and GRI.

• The Value Chain Cap: What Data Large Companies Are Permitted to Request and What Right to Refuse SMEs Have.

• Importance in the supply chain and in financing.

Structure and Modules of the VSME Standard

• The Basic Module (Minimum Requirements).
• Expansion modules on strategy and materiality.

• The labeling logic for data points: “necessary,” “necessary if applicable,” “voluntary”—and their significance for the Value Chain Cap.

• Interfaces to the DNK.

From Theory to Practice

• Getting Started with CO2 Accounting (Scope 1, Scope 2, and First Steps in Scope 3).

Data Collection and Processes

• What key metrics are necessary?
• Establishing a streamlined data management system.

Reporting Roadmap and Practical Tips:

• Using the DNK input form for the VSME or Voluntary Standard.
• Best Practices for Successful SME Reports.
• Resource planning for the first reporting year.