For companies reporting voluntarily
The VSME Standard offers small and medium-sized enterprises (SMEs) a standardised solution for voluntary sustainability reporting. It has recently become more prominent because, although fewer companies are legally required to report, they are nevertheless receiving requests for information from the market (e.g. from business partners and banks). A structured report covers key stakeholder requests with a single document and avoids having to answer individual inquiries.
What is the VSME?
The Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME) was specially developed for SMEs opting to report. It consists of a Basic Module with key corporate and sustainability topics and a second Comprehensive Module for extended requirements. Like ESRS Set 1, the VSME deals with environmental, social and governance (ESG) issues, but contains significantly fewer reporting requirements and no double materiality assessment.
And how does the DNK help?
The DNK is your starting point for voluntary reporting with the VSME. A separate VSME module has been available on our platform since September 2025 – with a clear structure, plain language and support at every stage of your reporting.
On this page you will find specific Sustainability Code services for companies that wish to use the VSME, including publications, explainer videos, events, FAQ and the DNK Checklist for the VSME Standard.
Are you unsure whether your company is legally required to report? You’ll find a compact overview of the VSME Standard under reporting obligations or in our one-pager (in German) on the EU’s Omnibus package.

Publications for companies reporting voluntarily (in German)
Our publications offer practical assistance for preparing your sustainability report in accordance with VSME.
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Checklist for the VSME (in German)
We have organised the complex ESRS reporting requirements for you in a clear and understandable checklist.
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FAQ on the VSME report
In our FAQ, you will find answers to the most important questions about reporting requirements and content according to VSME.
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