VSME reporting for pragmatic ESG structuring.

We support SMEs in structuring ESG data and reporting using the VSME standard, aligned with business reality and value creation.

Turn regulatory obligation into strategic leverage.

CSRD is not just about reporting.
It is about structuring reliable ESG data, aligning leadership and strengthening long term resilience.

It requires companies to assess double materiality, strengthen governance and integrate ESG risks into core decision making.
Done properly, CSRD enhances credibility with investors, regulators and financial institutions across Europe.

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What is the VSME?


The VSME Standard (Voluntary Sustainability Reporting Standard for non-listed SMEs) was developed by EFRAG at the request of the European Commission.
It addresses the growing need for ESG transparency among small and medium-sized enterprises not subject to the CSRD, by providing a structured and accessible reporting framework.

Its principles:

  • Voluntary framework

  • More accessible vs CSRD

  • Simplification and cost reduction

  • Open to all companies (not subject to CSRD)

VSME reporting enables small and medium enterprises to structure and communicate their ESG initiatives.

Is your company concerned ?


You are concerned if: 

  • Your are not subject to CSRD reporting

  • You want to

  • You are part of a large group subject to CSRD

  • You are requested to provide ESG data by clients or investors

Application timeline: reporting in 2028 for financial year 2027 for companies above thresholds so preparation in 2026.

VSME Medals


Whether your ESG journey is just beginning or already well structured, the VSME Medals offer a clear and credible way to recognize your level of commitment.

Developed by the SMT Collective, the Medals are based on the VSME Standard (the Voluntary Sustainability Reporting Standard for non-listed SMEs) created by EFRAG at the request of the European Commission.


While EFRAG designed the reporting framework, it is the SMT Collective that transformed it into a practical recognition system to assess and showcase ESG maturity.

The four levels, Bronze, Silver, Gold, and Platinum, reflect how advanced your ESG practices are, from first data collection to full strategic integration.


By obtaining a VSME Medal, your company can position itself within a European ESG framework, demonstrate transparency and credibility to stakeholders and prepare effectively for future regulatory requirements.As an official partner of the VSME Medals, ESGlogic supports companies throughout the process from data collection to audit preparation to help them obtain their medal.

Discover the full initiative on the official website.

Our Structured Approach

  • Phase 1: Simplify your ESG data collection

    • ESG data collection becomes structured and effortless

    • Centralisation of key environmental, social and governance indicators

    • Clear and consistent data from the start

    Objective: collecting ESG data becomes effortless. Our digital tool centralizes key environmental, social, and governance indicators, ensuring clarity and consistency from the start.

  • Phase 2: Build your VSME compliant foundation

    • Delivery of a VSME aligned report (basic or comprehensive)

    • Foundation for your ESG strategy

    • Link between data and concrete actions

    • Integration of CO2 measurement, transition planning and continuous improvement

    Objective: turn your ESG data into a VSME aligned foundation that drives concrete action and continuous improvement.

  • Phase 3: Integrate ESG into your broader strategy

    • Move beyond reporting

    • Aim for a VSME Medal

    • Strengthen transparency and performance

    • Turn ESG data into strategic insight

    Objective: transform ESG data into strategic insight that strengthens transparency, boosts performance, and supports sustainable growth.

The advantages for your company ?

VSME reporting allows you to:

Let's discuss your personal advantages together !
A group of eleven diverse young professionals gathered around a wooden table, smiling and working together with laptops, notebooks, and coffee cups in a bright office space with large windows and trees outside.

Why choose ESGlogic ?

  1. Strong EU regulatory expertise (CBAM, CSRD, VSME, etc.)

  2. Close relation with VSME Medals

  3. Experience with SMEs and larger groups

  4. Alignment between strategy, operations and reporting

  5. Focus on long term value creation, not only compliance

Our role is to turn regulatory complexity into structured, strategic advantage.

Frequently Asked Questions

  • The Corporate Sustainability Reporting Directive CSRD is a European regulation requiring large companies and listed SMEs to publish standardized ESG information under the ESRS framework. In Belgium, companies with more than 1000 employees and more than 450 M € growth revenue are required to comply according to the EU timeline.

  • Double materiality is an analysis that identifies which ESG topics are “material” and must be reported.

    It combines:
    • Impact materiality: how your activities affect the environment and society
    • Financial materiality: how sustainability risks and opportunities affect your financial performance

    The outcome determines which data points must be disclosed.

  • Double materiality is the foundation of CSRD reporting.
    It helps organisations focus on what truly matters, prioritise actions and structure their ESG strategy based on impacts and risks.

  • The timeline depends on your level of ESG maturity and data availability.
    The process generally includes scoping, ESG scan, gap analysis, materiality assessment and reporting preparation.

Laurane Castermans

ESG Consultant - Head of CSRD/VSME

Let’s make you CSRD Compliant!

Laurane will guide you!

Book a 30 min meeting