Who is the VSME for?
VSME applies to non-listed SMEs, including:
| Category | Balance Sheet Total | Net Turnover | Employees |
|---|---|---|---|
| Micro | ≤ €450,000 | ≤ €900,000 | ≤ 10 |
| Small | ≤ €5 million | ≤ €10 million | ≤ 50 |
| Medium | ≤ €25 million | ≤ €50 million | ≤ 250 |
While voluntary, many SMEs use VSME to respond to sustainability data requests from banks, investors, and large corporate clients.