VSME report
A VSME report your bank and customers can check.
The EnvironmentalReport app prepares a voluntary sustainability report under VS 2026, the EU Voluntary Standard for small and medium-sized companies: the Basic Module on its own or together with the Comprehensive Module, with the method and source printed beside the figures.
What makes the report trustworthy
Cover
Environmental summary
B3 Energy and greenhouse gas emissions
Data and calculation lines
Option A or Option B
Option A is the Basic Module B1–B11, with any additional disclosures your bank or customer asks for. Option B adds the Comprehensive Module C1–C9.
Relief for small companies
With ten employees or fewer, energy and emissions, water and waste are voluntary. The app keeps them out of the report unless you choose them.
A method beside every figure
Below each Scope 1 and Scope 2 figure the report prints the factor used, its source and year and the calculation quantity × factor = result.
Signed off by management
The report ends with management's declaration of compliance with the selected option. It is a statement by the company, not independent assurance.
What the report contains
The cover names the company, the reporting year and the selected option, and states that the report is voluntary rather than a statutory CSRD or ESRS statement. B1 describes the basis for preparation; the following sections cover practices and policies, energy and greenhouse gases, pollution, biodiversity, water, resources and waste, the workforce and business conduct.
- Basic Module B1–B11 in the order of the standard
- Comprehensive Module C1–C9 with Option B, or the selected C disclosures with Option A
- Comparisons with the previous year where earlier data exist
- Annex A with calculation detail and Annex B with the list of evidence
Requested disclosures and protected omissions
When a bank or customer asks for more than the Basic Module, select the additional disclosures and record who asked for each one. They appear once in B1 with their origin, without the requester's name.
The app distinguishes information that is provided, not applicable, voluntarily not reported or still missing. A protected omission needs its specific disclosure and permitted ground; missing information on its own is never an omission.
Three outputs from one report
A saved PDF is a fixed record of the moment it was exported. When the data change, you export a new version.
- VSME report: the PDF for your bank, customers or grant provider
- VSME + evidence: the report with an appendix of the supporting documents you choose
- VSME package: a ZIP with structured data mapped to the EFRAG VSME Digital Template 1.3.0 (a mapping, not a validated XBRL file)
Which option do I need?
It depends on who asks and what for. A typical starting point:
- A customer assessing its suppliers
- Energy, emissions and basic workforce data. From 2027 a customer reporting under CSRD may require at most the information listed in Annex II.
- Option A, with the disclosures it requests
- A bank, in a loan application or annual review
- Energy and emissions, often also climate targets or risks, because banks do not yet use a harmonised questionnaire.
- Option A with the requested additional disclosures
- An investor or a larger financing
- A complete picture, including strategy, targets, climate risks and governance.
- Option B
- A grant scheme, foundation or tender
- What the call specifies, usually energy and emissions with a stated method.
- Option A
- A company with ten employees or fewer
- Energy and emissions only if a bank or customer asks for them.
- Option A, with energy and emissions as optional
- A group with subsidiaries
- One report for the parent company and its subsidiaries.
- A consolidated report, Option A or B
These are typical cases, not legal requirements. If you are unsure, start with Option A: the questionnaire records what each bank or customer asks for, and the report can be extended later without losing data.
Sample reports
Three complete VSME reports for the year 2025, exported from the app with the calculation annex and the evidence annex. The companies, figures and documents are all fictional.
- Demo companyHron Office Services s.r.o.Office services, 6 employees, with the relief for micro companiesOption A — Basic Module31 pages · 1.6 MBDownload PDF
- Demo companyMorava Business Services s.r.o.Office services, 25 employeesOption A with the additional disclosures C1 and C5 requested by a customer60 pages · 3.0 MBDownload PDF
- Demo companyDanube Precision Components s.r.o.Precision machining, 28 employeesOption B — Basic and Comprehensive Modules142 pages · 8.0 MBDownload PDF
Reports in English, A4 PDF.
Frequently asked questions
What is the difference between Option A and Option B?
Option A is the Basic Module (B1–B11), optionally with selected disclosures from the Comprehensive Module. Option B is the Basic and Comprehensive Modules together (B1–B11 and C1–C9).
Which language are the reports in?
In English or French: you choose the output language when you export. The app's guides are available in English, French and Slovak.
Is the VSME report verified?
No. The report contains management's declaration of compliance with the selected option. An independent review can be arranged separately with an authorised provider.
Can a group of companies prepare one report?
Yes. The app prepares a consolidated report for a group and keeps the data of each entity separate.
Read next
- How it worksEleven steps from the questionnaire to sign-off, with departments supplying their answers.Read more
- Banks and customersCopy-ready ESG data for banks, a supplier package for customers and the EFRAG mapping.Read more
- GHG inventoryScope 1, both Scope 2 methods and Scope 3 on IPCC AR6, with the factor beside every figure.Read more