
VSME data point list for your sustainability report
EFRAG's ESRS requirements for the VSME sustainability report for voluntarily reporting companies are somewhat reduced compared to the comprehensive reporting obligation, but are still 56 pages long and contain numerous data points.
We break down the ESRS VSME requirements for you and have clearly presented all the data points in an Excel table. The perfect basis for creating your VSME report.
- Intuitive Excel template
- Complex ESRS simply translated
- Saves 30 hours
- Intuitive Excel template
- Complex ESRS requirements simply translated
- Saves 30 h working time
Auf Rechnung bestellen ist unsere bevorzugte Zahlart – alternativ direkt & sicher über LemonSqueezy zahlen.
What you get
- Comprehensive overview of all disclosure requirements of the basic and extended modules
- Assignment of data points to the corresponding modules and specific reporting obligations
- Indication of the reporting obligation: whether a data point is mandatory, optional or conditional
- Specification of the type of information: for each data point it is clear whether quantitative or qualitative information is required
- Further helpful attachments, which we make available to you in a bundle (also publicly available on the Internet):
- Mapping of the VSME disclosure requirements to the ESRS topics
- Detailed VSME requirements of EFRAG
- Unofficial German translation of the VSME standard
Your added value when purchasing the VSME data points list
- Save around 30 hours of working time when creating your report – thanks to a clear structure and immediate readiness for use
- Complex ESRS requirements are prepared in an understandable way – translated from English into German and broken down into clear, practicable information requirements
- Get started right away: the intuitively structured Excel list makes it easy to get going – without any training frustration
- Involve your team directly: the structured presentation helps you easily involve other colleagues or departments in the data collection
Note & suitability
Note: This is a template for a sustainability report that reflects the requirements of the ESRS VSME and guides you step by step. The required information must be completed by the company itself. The template has been adapted to the final ESRS VSME version of 17.12.2024.
Although conducting a double materiality assessment in accordance with the VSME standard is no longer mandatory, it remains a core element of the CSRD. CSR Tools offers a materiality assessment Excel template and a practice-oriented 4-hour workshop for this purpose.
Who is the VSME data points list suitable for?
The list of data points is aimed at various target groups involved in sustainability reporting in accordance with ESRS:
- SMEs that wish to voluntarily prepare a sustainability report – e.g. at the request of customers, banks or business partners
- Companies that want to prepare for the future CSRD reporting obligation at an early stage and in a structured manner
- Consultancies and auditors who would like to support their clients in preparing a CSRD-compliant report
- Organizations that do not use a complete VSME template but are looking for a low-threshold, practical introduction to the topic
Send us a short message at info@csr-tools.com – we will send you an invoice with all payment information.
If you are not satisfied with the template, you can easily get your money back within 30 days.
Who created the VSME data points list?
The list was developed by Alexander Spahn, founder of CSR Tools. He began his career at the international auditing and consulting firm Deloitte. Since 2023, he has been working intensively on the Corporate Sustainability Reporting Directive (CSRD) and assists companies with their entry into sustainable reporting.
In 2023, he successfully completed further training to become a certified Sustainability Reporting Advisor at the EBS University of Business and Law.
Find out more about Alex and CSR Tools here.

Customer selection of the ESRS VSME report template
Your VSME template options
- Intuitive Excel template
- Complex ESRS requirements simply translated
- Saves 30 h working time
Auf Rechnung bestellen ist unsere bevorzugte Zahlart – alternativ direkt & sicher über LemonSqueezy zahlen.
- Word template of a VSME sustainability report
- VSME data point list
- Helpful tools & links
Auf Rechnung bestellen ist unsere bevorzugte Zahlart – alternativ direkt & sicher über LemonSqueezy zahlen.
- Interactive 3h workshop
- Word template of a VSME sustainability report
- Helpful tools & links
Auf Rechnung bestellen ist unsere bevorzugte Zahlart – alternativ direkt & sicher über LemonSqueezy zahlen.
Frequently asked questions
What do I receive with the VSME data point list?
You receive an intuitive Excel template with a comprehensive overview of all disclosure requirements of the basic and extended modules, including the assignment of data points to the corresponding modules and specific reporting obligations. It is indicated whether each data point is mandatory, optional or conditional, and whether quantitative or qualitative information is required.
Which standard version is the list based on?
The template has been adapted to the final ESRS VSME version of 17.12.2024. It reflects the requirements of the ESRS VSME and guides you step by step.
Who is the data point list suitable for?
It is aimed at SMEs that wish to voluntarily prepare a sustainability report, companies preparing for the future CSRD reporting obligation, as well as consultancies and auditors supporting their clients. It is also ideal for organizations looking for a low-threshold, practical introduction to the topic.
Are any extra attachments included?
Yes. We provide further helpful attachments in a bundle: a mapping of the VSME disclosure requirements to the ESRS topics, the detailed VSME requirements of EFRAG, and an unofficial German translation of the VSME standard.
Can I pay by invoice?
Yes. To purchase on account, send us a short message at info@csr-tools.com – we will send you an invoice with all payment information.
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