VSME data point list
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. Thanks to the data point list, companies get a quick and good overview of what information is required for the report and can approach the data collection in a structured way.
You will receive the VSME data point list as an Excel file:
- All disclosure requirements of the basic and comprehensive module
- Assignment of data points to the modules and disclosure requirements
- Indication of whether the data point is mandatory or optional to report or whether it depends on a condition
- Information on whether quantitative or qualitative information is required
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We will provide you with further attachments (you can also find these free of charge on the Internet):
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Mapping the VSME disclosure requirements to the ESRS topics
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Detailed VSME requirements of EFRAG
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Unofficial German translation of the VSME standard
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Added value of the VSME data point list
The data point list for the VSME offers you the following added value:
- You save approx.30 hours of working time when preparing your sustainability report in accordance with the ESRS VSME standard
- You receive the complex ESRS requirements (from English) translated into German in a way that is easy to understand and provides specific information
- Intuitive Excel list enables direct access to the topic
- Basis for involving other stakeholders in data collection
Note
The VSME data point list was created on the basis of the final ESRS VSME version dated 17.12.2024.
Although conducting a double materiality analysis in accordance with the VSME standard is no longer mandatory, it remains a core element of the CSRD. For this purpose, CSR Tools offers a materiality analysis Excel template and a practice-oriented 4-hour workshop.
Who is this VSME data point list suitable for?
The VSME is a voluntary standard for sustainability reporting and is suitable for companies that either wish to prepare for the comprehensive CSRD reporting obligation or employ fewer than 1000 employees and wish to publish a sustainability report voluntarily or at the request of stakeholders (customers, suppliers, banks).
The template may also be of interest to management consultancies and auditors who support clients in preparing CSRD reports.
If you are not using a VSME report template, this data point list is recommended and offers a low-threshold introduction to the topic.
Prefer payment by invoice?
No problem! Send us a message to info@csr-tools.com and we will send you an invoice with the bank details for the transfer.
We offer a 30-day money-back guarantee if you are not satisfied with the data points list.
Who created this VSME data point list?
Alexander Spahn from CSR Tools created this template. He started his career at the auditing and consulting firm Deloitte in 2014 and has been working intensively on CSRD since 2023. He has also successfully completed further training as a certified ‘Sustainability Reporting Advisor’ at the renowned German EBS University.
Find out more about Alexander Spahn and CSR Tools here.