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.

Dec 2024

VSME finalised by EFRAG

2025

EU Commission recommended VSME for Irish SMEs

Basic Module disclosures, manageable for any Irish SME

1 week

to your first VSME-compliant data package

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 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

Clear answers to the most common questions about VSME

01 What is VSME and does it apply to my Irish business ?

VSME stands for Voluntary Sustainability Reporting Standard for SMEs. It was developed by EFRAG and recommended by the European Commission in 2025 as the standard framework for non-listed Irish SMEs responding to supply chain sustainability data requests. It is voluntary, meaning no Irish SME is legally required to produce a VSME report, but it is increasingly expected by larger clients and lenders.

02 How is VSME different from CSRD for Irish SMEs?

CSRD is the mandatory EU directive applying to large Irish companies. VSME is the voluntary standard designed for non-listed SMEs. Most Irish SMEs are not directly subject to CSRD after the Omnibus I Directive in 2025. However, they may receive requests for sustainability data from CSRD-reporting clients, and VSME Basic Module is the recommended format for responding to those requests.

03 What are the VSME Basic Module disclosure requirements?

The VSME Basic Module has 11 disclosures covering environment, social and governance. The environmental section includes Scope 1 and 2 emissions, energy use, carbon intensity, pollution risk, waste and water. The social section covers workforce data, health and safety, and working conditions. The governance section covers business structure, sector, size and certifications.

04 Can GreenKPO produce a VSME Basic Module report for my Irish business?

Yes. GreenKPO collects your Scope 1 and 2 emissions data from existing business records such as energy invoices and vehicle records, calculates your carbon footprint using DEFRA and GHG Protocol emission factors, and produces output aligned to the VSME Basic Module environmental requirements. Most Irish SMEs complete their first VSME-aligned report within one working week.

05 What is the Value Chain Cap under Omnibus I 2025?

The Omnibus I Directive in 2025 introduced the Value Chain Cap, a legal provision limiting what CSRD-reporting companies may request from their SME suppliers to VSME Basic Module datapoints. If your largest client is requesting sustainability data that goes significantly beyond the VSME standard, they may be exceeding what the law permits.

06 Should I wait until VSME is mandatory before starting?

Starting early is strongly recommended. If you build a clean emissions baseline in 2025, you will have two years of comparable data when requests from clients intensify. Those Irish SMEs that have structured data ready will be able to respond quickly and credibly. Those that wait are likely to face rushed and more expensive data collection exercises.

Related Irish carbon reporting guides

Full Irish carbon accounting guide → What VSME means for Irish SMEs, full guide → CSRD supply chain pressure in Ireland → CSRD reporting software for Ireland → How the audit trail works → Full Irish carbon accounting guide → Book a walkthrough → Contact us →

VSME reporting support

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.

Book a GreenKPO demo Read the full VSME guide

Practical carbon accounting software for SMEs, helping businesses create structured, reliable and audit-ready sustainability data.

Book a walkthrough