EFRAG VSME Reporting Template & Guidelines: Basic Module

Why might you need this template?

✅ Support internal sustainability tracking
✅ Meet external stakeholder expectations from customers, investors, banks, and partners
✅ Align with EFRAG’s voluntary SME standard
✅ Integrate easily into your CSRD or annual reports
✅ Use as a standalone ESG report or to support your annual reporting
✅ Track your own progress internally or communicate transparently externally

What’s inside the template?

This Basic Module template follows the official EFRAG VSME disclosure requirements and include:
✅Clear, plain-language instructions – even your grandmother could follow them
✅Pre-built tables and guidance for all ESG data points (from B1 to C11)
✅Built-in formulas and examples to calculate emissions, energy, etc.
✅References to each disclosure point (e.g., “Disclosure point B5”)
✅Fully editable sections – tailor to your sector and operations
✅Side notes and examples

Why choose this template?

✅Streamline your internal ESG tracking and audits
✅Meet growing expectations from banks, investors, and B2B partners
✅Align early with CSRD requirements
✅Use as a standalone ESG report or integrate with annual reporting
✅Boost credibility, attract capital, and build stakeholder trust
✅Save time and resources with a plug-and-play structure
✅Easily understood by SMEs with no prior ESG reporting experience
✅Tailored for SMEs with limited resources, covering key sustainability data
✅ Flexible for multiple sectors: easily adaptable to your business needs