VSME Standard Ireland
VSME Reporting Software for Irish SMEs
VSME is the EU standard your Irish clients should use when requesting sustainability data from you. GreenKPO produces VSME Basic Module compliant output, from Scope 1 and 2 baseline to structured evidence pack, typically within one working week.
VSME is the EU Voluntary Sustainability Reporting Standard for SMEs, finalised by EFRAG in 2024 and recommended by the European Commission in 2025 for Irish SMEs outside mandatory CSRD scope. GreenKPO supports VSME Basic Module reporting, helping Irish SMEs produce structured, traceable sustainability data that satisfies supply chain data requests from CSRD-reporting clients. Most Irish SMEs complete their first VSME-aligned report within one working week.
VSME
Voluntary Sustainability Reporting Standard for SMEs. Developed by EFRAG and delivered to the European Commission in December 2024. Formally recommended by the Commission in July 2025 and made the legal Value Chain Cap for SME data requests under the Omnibus I Directive in 2025.
VSME Basic Module
11 disclosure requirements covering environment (Scope 1 and 2 emissions, energy, waste, water), social (workforce data, health and safety) and governance (business structure and certifications). The starting point for most Irish SMEs.
Value Chain Cap
Legal provision under Omnibus I (2025) limiting what CSRD-reporting companies may request from SME suppliers to VSME datapoints. If your client is asking for more than VSME requires, they may be exceeding what is legally permitted.
What VSME is and why it matters for Irish SMEs in 2025
VSME is the EU voluntary sustainability reporting framework designed specifically for non-listed SMEs. Developed by EFRAG and delivered to the European Commission in December 2024, it was formally recommended for Irish SME adoption in 2025. The Omnibus I Directive in 2025 made VSME the legal Value Chain Cap, meaning large CSRD-reporting companies are limited to requesting VSME datapoints from their Irish SME suppliers. If your Irish clients are requesting sustainability data from you, VSME is the format you should be responding in.
What the VSME Basic Module requires from Irish SMEs
The VSME Basic Module has 11 disclosure requirements across three areas. Under environment, it covers energy use, Scope 1 and 2 emissions, carbon intensity, key pollution risks, waste management and water use. Under social, it covers workforce headcount, gender breakdown, health and safety incidents and working conditions. Under governance, it covers business structure, sector, size and any sustainability certifications. The environmental disclosures, particularly Scope 1 and 2 emissions, are the data your CSRD-reporting Irish clients need most urgently. GreenKPO calculates these from your existing business data.
Why a structured tool produces better results than a spreadsheet
A VSME Basic Module response could theoretically be produced in a spreadsheet. The problem is traceability. Your client's auditor needs to trace every figure back to a source, a methodology and a date. A spreadsheet cannot provide that chain of evidence reliably. GreenKPO's immutable audit trail logs every data point with its source record, the emission factor applied and the date of calculation. When your client or their auditor asks to see the data behind your VSME submission, you provide a structured evidence pack rather than a folder of invoices and a manually assembled spreadsheet.
- VSME Basic Module environmental disclosures produced automatically
- Scope 1 and 2 calculated from existing Irish business data
- Immutable audit trail behind every figure, traceable to source
- Structured data pack for supply chain disclosure
- CSRD ESRS E1 aligned, covers both voluntary and mandatory frameworks
- First VSME-compliant data package typically within one working week
Common questions
Get your VSME Basic Module data ready for Irish clients
Book a GreenKPO demo to see how we produce structured, audit-ready VSME-aligned output for Irish SMEs. Most clients complete their first report within one working week.