How is the VSME structured?
VSME offers a modular structure tailored to company size and reporting needs:
| Module | Who it's for | Metrics |
|---|---|---|
| Basic Module | Micro-enterprises; also minimum for all SMEs | 11 metrics |
| Comprehensive Module | SMEs responding to investor or customer requests | 9 additional metrics |
- Companies choose one module and report on all its metrics
- “If applicable” rule: metrics can be omitted without explanation if not relevant
- Additional (qualitative or quantitative) metrics can be added
- Comparative reporting is only required from the second year onward