Preparing your first report?
Look at the completed example first. Then use the preparation checklist to find the people and records behind your answers. You can start the questionnaire and return to your draft as you gather information.
Create a report you can share
See a finished report and choose a way to prepare one for your business.
Understand the request
New to sustainability reporting? Start with what the terms mean and where VSME fits.
ESG reporting for small businesses
A practical starting point when a bank or customer asks for sustainability information.
Practical guideThe VSME standard explained
Find out who VSME is for, what a report includes and which questions apply to your business.
Standard guideChoose between Basic and Comprehensive
See what each reporting option includes and which fits your bank or customer’s request.
Module comparison
Gather your information
Find the records you need, ask the right people and keep the answers in one place.
Work out energy and emissions
Learn how electricity bills and fuel records become the emissions figures in your report.
Calculate emissions from energy use
Work through fuel and electricity examples, with units, sources and scope explained.
Calculation guideChoose the right emission factors
Find the conversion figures you need for fuel and electricity emissions, with examples of how to use them.
Factor guideEnergy and emissions calculator
Use electricity bills and fuel records to calculate emissions for your report.
Free calculator
Start with what you know.
Answer questions about your company and download a VSME Basic Module report to share with banks and customers. You can start with what you know and return as you gather the remaining information.
Start your reportFree during early access. No account needed.
Looking for EFRAG’s official Excel template? EFRAG’s template and online reporting.