VSME reporting software
Structure your sustainability reporting with Harnest
The VSME (Voluntary Sustainability Reporting Standard for SMEs) is the European sustainability reporting standard designed for companies not subject to the CSRD. Officially adopted by the European Commission in July 2025, it has become — with the Omnibus directive — the essential standard for any company that needs to meet the extra-financial data expectations of its clients, banks or investors.
VSME: voluntary, but unavoidable
With the Omnibus directive, approximately 80% of companies initially targeted by the CSRD are now exempt. But large companies subject to the CSRD are now formally prohibited from requiring their suppliers to provide information beyond the VSME framework. This is known as the "Value Chain Cap".
In practice, the VSME is becoming the common language for extra-financial exchanges between large companies and their suppliers.
The VSME is structured around two progressive modules:
- Basic module: around forty data points covering essential topics: energy, emissions, working conditions and governance
- Advanced module: 9 additional requirements to deepen the approach, bringing the total to 85-90 data points
VSME reporting: Harnest guides you from start to finish
Harnest natively integrates the VSME framework into its platform. Whether you start with the basic module or aim for the advanced module, Harnest structures your approach and enables you to scale towards CSRD, with no double entry.
Fast and guided onboarding
Harnest initialises your VSME reporting from a sector-specific framework. The AI suggests policies and summaries tailored to your sector to accelerate your onboarding.
Simplified collection, reliable data
Enter your data through simple forms or import directly from your existing files. Every data point is tracked, historised and reusable across other reporting frameworks.
Automatically generated VSME report
Harnest produces your VSME report in customisable Word or PDF format. And if your obligations evolve, your data directly feeds a CSRD report, with no double entry.
The VSME is not an end in itself. It is a structuring first step.
With Harnest, what you build today for VSME becomes the foundation of your reporting tomorrow.
Operating in a critical industry or strategic industrial territory? Discover VSME+, Ascend Tech's proprietary extension that adds 30 sovereignty and resilience indicators to the VSME foundation.
VSME today, CSRD tomorrow: one platform to grow at your own pace
Harnest supports companies at every stage of their extra-financial maturity — from a first VSME report to full CSRD reporting. One unified data model, interoperable frameworks and integrated AI to move faster at every step.