VSME data point list

EFRAG’s ESRS requirements for the VSME sustainability report for voluntarily reporting companies are somewhat reduced compared to the comprehensive reporting obligation, but are still 56 pages long and contain numerous data points.

We break down the ESRS VSME requirements for you and have clearly presented all the data points in an Excel table. The perfect basis for creating your VSME report. Thanks to the data point list, companies get a quick and good overview of what information is required for the report and can approach the data collection in a structured way.

€ 349

Intuitive Excel template
Complex ESRS requirements simply translated
Saves 30 h working time

This is what you get:

Comprehensive overview of all disclosure requirements of the basic and extended modules.
Assignment of data points to the corresponding modules and specific reporting obligations.
Indication of the reporting obligation: It is indicated whether a data point is mandatory, optional or conditional.
Specification of the type of information: For each data point, it is clear whether quantitative or qualitative information is required.
Further helpful attachments, which we make available to you in a bundle (also publicly available on the Internet):

Your added value when purchasing the VSME data points list:

Save around 30 hours of working time when creating your report – thanks to a clear structure and immediate readiness for use.
Complex ESRS requirements are prepared in an understandable way – translated from English into German and broken down into clear, practicable information requirements.
Get started right away: The intuitively structured Excel list makes it easy for you to get started – without any training frustration.
Involve your team directly: The structured presentation helps you to easily involve other colleagues or departments in the data collection.

Note:
This is a template for a sustainability report that reflects the requirements of the ESRS VSME and guides you step by step. The required information must be completed by the company itself. The template has been adapted to the final ESRS VSME version of 17.12.2024.

Although conducting a double materiality assessment in accordance with the VSME standard is no longer mandatory, it remains a core element of the CSRD. CSR Tools offers a materiality assessment Excel template and a practice-oriented 4-hour workshop for this purpose.

Who is the VSME data points list suitable for?

The list of data points is aimed at various target groups involved in sustainability reporting in accordance with ESRS:

SMEs that wish to voluntarily prepare a sustainability report – e.g. at the request of customers, banks or business partners
Companies that want to prepare for the future CSRD reporting obligation at an early stage and in a structured manner
Consultancies and auditors who would like to support their clients in preparing a CSRD-compliant report
Organizations that do not use a complete VSME template but are looking for a low-threshold, practical introduction to the topic

Would you like to pay by invoice?
Send us a short message at info@csr-tools.com – we will send you an invoice with all payment information.

30-day satisfaction guarantee
If you are not satisfied with the template, you can easily get your money back within 30 days.

Who created the VSME data points list?

The list was developed by Alexander Spahn, founder of CSR Tools. He began his career at the international auditing and consulting firm Deloitte. Since 2023, he has been working intensively on the Corporate Sustainability Reporting Directive (CSRD) and assists companies with their entry into sustainable reporting.

In 2023, he successfully completed further training to become a certified Sustainability Reporting Advisor at the EBS University of Business and Law.

Find out more about Alex and CSR tools here.