; VSME+: extended ESG reporting for strategic and sovereign sectors;
The VSME+ is an extension of the VSME voluntary framework developed by Ascend, in response to the specific needs of companies operating in critical or strategic sectors : defense, energy, infrastructure, digital, health, etc.
Based on EFRAG's VSME structure, VSME+ adds 30 additional data points covering crucial issues related toenergy, economic security and geostrategy.
It is a reporting framework sovereign, voluntary and pragmatic, which makes it possible to reconcile the requirements of sustainability, industrial resilience and national security.

VSME+: for which companies?
- Businesses in Defense Industrial and Technological Base (BITD)
- Companies involved in critical sectors (energy, semiconductors, health, infrastructure, cloud, space...)
- Suppliers to major public or strategic contractors
- Companies that want to align their ESG strategy with the goals of economic and energy sovereignty
Challenges & complexities of VSME
Linking ESG performance and national security
The complexity of VSME+ lies in the ability to articulate traditional ESG expectations with more sensitive indicators: critical dependencies, business continuity, geostrategic risks or supply tensions. This requires a systemic approach, which is often difficult to formalize without an appropriate tool.
How Harnest makes your life easier
Harnest, the platform for sovereignty issues
- Guided collection of the 30 additional ESG+ indicators
- Analysis of your critical dependencies (energy, supplier location, cybersecurity...)
- Value chain robustness dashboards
- Sovereign AI (Mistral) to write, analyze, simulate vulnerability scenarios
- Sovereign cloud hosting to ensure data confidentiality
Benefits for your organization
🛡️ Managing the ESG resilience of your business
- Demonstrate your strategic alignment with the requirements of public authorities and sensitive customers
- Identify weaknesses and anticipate the risks of breakage
- Integrate your company into a sovereign sector dynamic
- Structuring robust and differentiating reporting, in the service of your competitiveness
Learn how Harnest and VSME+ strengthen the ESG resilience of your value chain.