These 3 themes are in the VSME

Written by Jurgen Hoole | Feb 2, 2026 1:42:45 PM

The past year was marked by much uncertainty surrounding European legislation for sustainable business. Think CSRD, supply chain obligations and more and more ESG questions from customers and financiers. For many SME entrepreneurs, it felt logical to wait and see: what will really be expected of me in the near future? It is precisely in this context that the VSME was developed.

For whom is the VSME?

The VSME was specially developed by the European Union for SMEs with the aim of supporting the growth of SMEs while strengthening their resilience, agility and continuity. Especially in times of geopolitical turmoil, this is incredibly important.

With the VSME you record what you are doing in terms of ESG in a simple and standardized way :


Each theme consists of several topics that together make that sustainable business insightful. Each topic is examined to see whether or not it applies to your company.

 


VSME Basic Module - Environment

Energy & Greenhouse Gases
This section is about how much energy you use and what CO₂ emissions are released in the process. Think of electricity, gas and fuels. It gives insight into where your impact is and where you can save.

Air, Water & Soil Pollution
Here you look at emissions and discharges that can burden the environment. Not to punish, but to get a grip on risks, legislation and opportunities for improvement in your operations.

Biodiversity
This theme is about the impact of your activities on nature and ecosystems. From land use to chain impact: especially relevant if you work with raw materials, locations or suppliers that affect nature.

Water
How much water do you use and where does it come from? And does your company discharge water back into the environment? This section helps make water consumption and risks transparent, especially in times of scarcity.

Circularity & Waste Management
This section is all about raw materials, waste streams and reuse. What do you use, what do you throw away and what can be done smarter ? Circularity is often a direct opportunity for cost savings as well as innovation.

VSME Basic Module - Social


General characteristics
This is about who works for you and under what conditions. Think about numbers of employees, forms of contract and diversity. The basis for good employment and continuity.

Health & Safety
How do you ensure a safe and healthy working environment? This section looks at risks, prevention and absenteeism. Because vital employees are essential for a resilient company.

Remuneration, collective bargaining & Training
Here you show how you reward and develop employees. Fair remuneration, clear agreements and training opportunities contribute to commitment and future-proofing.

VSME Basic Module - Governance


Corruption & Bribery
This topic is about integrity and transparency in your operations. Do you have policies, agreements or awareness to prevent wrongdoing? It's about trust internally and externally.

Why this is relevant to your business

The ESME is not an end in itself. It is a practical tool to use sustainability as a business strategy so that your company:

  • Answer ESG questions better and faster
  • Structure sustainable business practices
  • Be agile and resilient for the future

Want to know where your company stands in your VSME journey? Plan a call with our consultant. 

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