One-Page Summary
SME Rights under the VSME Value-Chain Cap
A quick reference for SME suppliers replying to ESG data requests from large European customers.
What the rule says
Under the current EFRAG framework, a CSRD-reporting buyer should not require an SME supplier to disclose more than the VSME Essential (Basic Module). VSME itself is a voluntary standard published by EFRAG in June 2026; what makes the limit operative is the buyer's own CSRD obligation to keep value-chain data requests proportionate.
Inside vs outside the scope
Essential (Basic Module)
- General company profile
- Energy, Scope 1 & 2 emissions
- Waste and water headline metrics
- Workforce headcount, gender, safety
- Code of ethics, anti-corruption policies
Outside VSME scope (optional)
- Full Scope 3 category breakdowns
- Site-level pollutant registers
- Salary data, disciplinary records
- Full supplier list & contracts
- Transition plan, scenario analysis
Ready-to-copy reply
Thank you for the ESG data request. We have prepared our disclosures using the EFRAG Voluntary SME Standard (VSME). You can access our ESG Passport at [your public profile link]. It covers energy, Scope 1 & 2 emissions, workforce data, and governance — the areas the VSME Basic Module addresses. Under the current EFRAG framework, items outside this scope are optional for SME suppliers. If any additional item is essential for your reporting, please let us know and we will discuss it case-by-case.
How EcoDiligence helps
- Standard wizard collects VSME Basic Module data only — Essential-by-default.
- Shareable public Passport + branded PDF + machine-readable exports (Excel, XBRL).
- Optional Advanced Disclosures (Pro) if you choose to share more — never compelled.
- Free tier includes 1 Passport with annual updates.