Most companies won't need to report under CSRD. Many still choose to.

CSRD applies mainly to large companies, and full reporting isn't a requirement for most small and mid-size businesses. But value chain partners, lenders and tender processes increasingly ask for the same kind of data anyway. The EU's VSME standard gives you a credible, standardised way to report voluntarily, at a scale that matches your company, with a natural path to fuller reporting if your requirements grow.

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Voluntary VSME reporting

A lighter-weight, standardised report for small and mid-size companies not yet in CSRD's scope but facing sustainability requests from customers, lenders or tender processes.

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Materiality assessment

Identify which sustainability topics are material to your business, whichever standard you report against. The foundation for a credible report, voluntary or mandatory.

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Full CSRD & ESRS reporting

Double materiality assessment, full ESRS disclosure and audit-ready reporting for companies in scope of the Corporate Sustainability Reporting Directive.

The full process

From first assessment to published report.

  • Establish whether VSME or CSRD is the right standard for your company, and which CSRD wave applies if it does
  • Materiality assessment, single or double depending on the standard
  • Gap analysis against your current reporting maturity
  • Report preparation — VSME's streamlined disclosures, or full ESRS disclosure across all applicable standards
  • Climate data collection aligned with CSRD requirements
  • Coordination with your auditor where limited assurance is required
  • Integration with your annual report and financial statements
  • Year-on-year improvement as standards and requirements evolve
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companies already using the Amesto Footprint platform

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years of financial reporting expertise applied to sustainability

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business day — our standard response time from first contact

Spabogruppen

The report gives a clear overview of key sustainability topics and helps us track progress and measures in a structured way.

It contributes to deeper insight, clearer priorities and better decision-making — both internally and in dialogue with our stakeholders.

Spabogruppen Real estate group
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Also need emissions data?

Carbon accounting feeds directly into your report.

Both VSME and CSRD ask for climate disclosures, including Scope 1, 2 and 3 emissions. Our carbon accounting service produces exactly the data your report needs — run through the same team.

See carbon accounting
Questions?

Frequently asked questions

VSME (the EU's Voluntary standard for small and medium-sized Enterprises) is a reporting standard for companies that aren't required to report under CSRD but want a credible, standardised way to communicate their sustainability performance. It's usually the right starting point if you're facing sustainability requests from customers, lenders or tender processes without meeting CSRD's thresholds.

CSRD is being phased in across three waves. Large public-interest entities (PIEs) with 500+ employees were first, reporting from 2025 on 2024 data. Large companies meeting two of three thresholds (250+ employees, €40m+ turnover, €20m+ balance sheet) report from 2026 on 2025 data. Listed SMEs follow from 2027. Most companies fall outside all three waves — if that's you, VSME is usually the better fit.

Double materiality requires you to assess sustainability topics from two directions: financial materiality (how sustainability issues affect your company's financial position) and impact materiality (how your company's activities affect people and the environment). It's a CSRD requirement; VSME reporting uses a lighter, single-materiality view.

Yes. VSME and CSRD are built on compatible logic, so the data, processes and materiality work you put in place for a voluntary VSME report carry over if you later fall into CSRD's scope, whether through growth or a change in the rules. Starting now means you already have a working process and baseline data in place.

The Åpenhetsloven (Norwegian Transparency Act) requires annual supply chain due diligence covering human rights and decent work. That work also feeds directly into VSME and CSRD reporting, particularly the social disclosures. Running it all through the same team avoids duplicating the data collection.

Get in touch

Ready to start your sustainability report?

Tell us your company size and where you are today. We'll tell you whether VSME or CSRD is the right fit, and follow up within one business day.

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