EFRAG VSME Reporting Templates & Guidelines: Basic and Comprehensive Module

Purchase the Basic Model and Comprehensive Module together at a reduced price and receive the full SME ESG reporting toolkit.

Are you a small or medium-sized enterprise trying to navigate ESG expectations but unsure how to structure your sustainability reporting?

The EFRAG VSME Reporting Templates & Guidelines provide a practical, step-by-step framework designed specifically for SMEs that want to track, structure, and communicate their sustainability performance clearly and efficiently.

Developed in alignment with EFRAG’s Voluntary Sustainability Reporting Standard for SMEs (VSME), these templates help organisations translate sustainability concepts into practical reporting structures and measurable ESG data.

Whether you are starting your first ESG disclosure or preparing for future regulatory expectations, the templates provide a structured and easy-to-use foundation.

VSME Basic Model – A practical starting point for SME sustainability reporting

The VSME Basic Model is designed for SMEs that want to begin reporting sustainability information in a simple and structured way, without the complexity of large corporate reporting frameworks.

This module focuses on core ESG disclosures and provides an accessible entry point for organisations that want to start tracking sustainability performance and communicating it transparently to stakeholders.

The Basic Model helps you:

✅ Start structured ESG reporting without complex systems
✅ Support internal sustainability tracking
✅ Communicate sustainability efforts to customers, banks, and partners
✅ Build the foundation for future ESG reporting
✅ Align early with the EFRAG VSME framework

It is ideal for organisations that are beginning their ESG journey and want a practical reporting structure that can evolve over time.

VSME Comprehensive Module 

The Comprehensive Module builds on the Basic Model and provides a more detailed ESG reporting structure aligned with the full VSME disclosure framework.

It supports organisations that need to provide more robust sustainability information to external stakeholders such as investors, banks, corporate clients, and supply chain partners.

What’s inside the template?

This module follows the official EFRAG VSME disclosure requirements and includes:

✅ Clear step-by-step instructions written in plain language
✅ Pre-built tables for ESG data collection (from C1 to C9 disclosure points)
✅ Built-in examples and guidance for emissions, energy, and sustainability metrics
✅ References to each disclosure requirement
✅ Fully editable sections that can be adapted to your organisation
✅ Practical notes and examples to support implementation

Why organisations choose these templates

These templates help SMEs move from uncertain ESG expectations to structured sustainability reporting.

They support organisations in:

✅ Streamlining internal ESG tracking and documentation
✅ Meeting growing expectations from banks, investors, and B2B partners
✅ Preparing for future sustainability regulations such as CSRD
✅ Creating clear and credible sustainability reports
✅ Communicating progress transparently to stakeholders
✅ Saving time with a ready-to-use reporting structure

The templates are specifically designed for SMEs with limited resources, making ESG reporting practical, understandable, and achievable.