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Guide to understanding the new voluntary sustainability standards for SMEs (VSMEs)

The European Commission has launched the Voluntary Sustainability Standards for SMEs. A framework for small and medium-sized companies to report on sustainability based on ESG (environmental, social and governance) criteria.

Today, 81% of SMEs believe that sustainability gives them competitive advantages, so it is crucial to multiply and report their impact using clear standards.
This is a decisive step in the European regulatory ecosystem. While the CSRD, CSDDD and the European Green Taxonomy are expected to bind large and listed companies, the new standards seek to relieve SMEs, offering them an adapted, flexible and voluntary framework. In this article, we will look at the new Voluntary Sustainability Standards for SMEs (VSMEs) approved in July 2025 to understand what they are, what they are for, how they work, and what benefits they bring to SMEs.

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