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How is VSME different from CSRD or ESRS?

Feature VSME CSRD / ESRS
Legal status Voluntary Mandatory (for large companies)
Materiality approach “If applicable” rule Double materiality required
Assurance Not required External assurance mandatory
Narrative metrics Optional; no PAT structure Detailed narrative sections (PAT)
Scope Non-listed SMEs Large listed and non-listed companies

VSME was inspired by ESRS but tailored for simplicity, making it suitable for SMEs that want to stay engaged in ESG reporting without overextending resources.