Solution · For SMEs and suppliers
VSME Reporting for SMEs — Pre-fill EFRAG’s Template from One Passport
Answer once from a structured, self-reported record. EcoDiligence turns it into a shareable Passport, a PDF and — on Pro — a pre-filled EFRAG VSME Digital Template, then lets you keep the record current and reuse it when the next customer, bank or procurement team asks.
The Excel template is a Pro feature and is pre-filled, not complete. Everything in a Passport is self-reported and not independently audited, including certifications. Orientation for SMEs, not legal advice.
The European Commission adopted its Voluntary Standard for smaller companies on 3 July 2026. It was published as Delegated Regulation (EU) 2026/1560 on 21 September 2026 and entered into force on 24 September 2026. EFRAG's own pages abbreviate it as “VS”.
It is based on the standard adopted under the 2025 VSME Recommendation (30 July 2025). The two are not necessarily identical, and we have not compared them datapoint by datapoint. EFRAG's tools still carry the VSME name.
EcoDiligence currently pre-fills EFRAG's existing VSME Digital Template. EFRAG is updating the Digital Template, XBRL Taxonomy and converter following the publication of the Voluntary Standard, with updated materials scheduled for Q4 2026 (EFRAG's page). Until they are released, the export follows the existing template, and we have not yet checked it against the updated materials.
- You answer a guided wizard once; the answers become one structured record rather than a one-off file.
- From that record you get a public Passport and PDF, and on Pro a pre-filled EFRAG VSME Digital Template in Excel.
- The template is a starting point you review and complete. EFRAG's official converter, not EcoDiligence, turns the Excel into XBRL.
- The value is that the record can be kept current and reused for customers, banks and procurement teams.
- Self-serve from the start — no demo or sales call needed to see what you get.
Who it is for
SMEs preparing VSME disclosures
A small business that wants its sustainability data in the format its stakeholders recognise, without starting from a blank spreadsheet.
Suppliers answering requests
A supplier whose customer, bank or other stakeholder has asked for sustainability information and who expects to be asked again.
Advisers preparing data for clients
A consultant or accountant who prepares the data for clients can hold up to 10 Passports of their own on one Pro account.
What you enter
A guided wizard in six short steps — company information, energy and emissions, waste and water, workforce and governance, supply chain and goals, and certifications. Most small businesses finish the core in 5–10 minutes.
- Reporting period — the period the figures cover.
- Business information — country, sector and headcount.
- Energy and emissions inputs — from which Scope 1 and Scope 2 are calculated. You can upload a utility bill and have AI read it (2 a month on Free, unlimited on Pro).
- Workforce, policies and declarations — what you tell the wizard, recorded as self-declared.
The public Passport shows an “Evidence attached” badge where you have attached one (a utility bill, for example), marks some derived figures as estimates, and flags values that fall outside typical ranges. See the methodology for how each value is calculated.
What EcoDiligence helps you produce
| Output | Free | Pro |
|---|---|---|
| Guided wizard — collects most of the VSME Basic Module (see below for the gaps) | Yes | Yes |
| Scope 1 and Scope 2 calculated from your energy inputs — Scope 2 uses a dedicated grid factor for 11 countries and a labelled EU or global average elsewhere | Yes | Yes |
| Public Passport at a permanent URL, and PDF export | Yes | Yes |
| VSME Digital Template (Excel), pre-filled from your Passport | — | Yes |
| Optional Advanced Disclosures (selected VSME Comprehensive topics, IFRS S2 transition topics) | — | Yes, optional |
| Reporting periods | One | A Passport per period, up to 10 |
The VSME Digital Template, pre-filled
On Pro, the Excel file is EFRAG's VSME Digital Template with the answers from your Passport already in place. It is pre-filled, not complete: open it in Excel, review what was filled, and complete the rest. Your owner dashboard shows how many of the template's disclosures your Passport has filled.
If you need XBRL, EFRAG's official converter turns the Excel file into XBRL — EcoDiligence does not generate that file itself. The converter needs an entity identifier (an LEI, D-U-N-S number or EU ID) in the file, which EcoDiligence writes in when you have given one, and it shows a warning for any disclosure not yet filled.
Basic and Comprehensive, as the product handles them
- Basic Module — the wizard collects most of it by default, on Free and Pro; some Basic data points are only partly collected, and at least one is not collected. With a complete Passport: VSME Basic — strong (18 of 19 disclosures, fully or in part). Structural estimate for a complete Passport, not a compliance or audit score. How we map frameworks
- Comprehensive layer — on Pro, optional Advanced Disclosures add selected topics from it, alongside IFRS S2 transition topics. It is your choice, and it is not the whole Comprehensive Module.
The wizard is built against EFRAG's VSME draft (v1.3.0, June 2026); whether the final module structure differs has not yet been individually re-checked. To understand the standard itself — what each module covers and who it is for — read the VSME standard explained.
One record, kept current and reused
The value is not a single file. It is a structured record you maintain, so the next request is an export or a link rather than a new project.
- 01
Enter or update your data
A guided six-step wizard in plain language, plus optional AI reading of utility bills.
- 02
Check what is filled
A plausibility review flags unusual figures before you publish. The public Passport shows attached evidence, such as a utility bill, and marks some derived figures as estimates.
- 03
Generate the outputs
A public Passport and PDF, and on Pro the pre-filled VSME Digital Template in Excel.
- 04
Keep the record current
Edit the same Passport when figures change. Once it is attested, a non-overlapping reporting period becomes a new Passport.
- 05
Reuse it for the next request
Send the same link, PDF or template to the next customer, bank or procurement team.
Why reuse matters more than the file
A customer, a bank and a procurement team will each ask in a different format. If your answer lives in a one-off document, each request restarts the work. Kept as a record, the same data feeds the public Passport, the PDF and the Excel template, and you edit it in one place when a figure changes.
If a request has already arrived, you can upload the questionnaire to Coverage Check and see which parts a Passport would already cover, or read how to answer a supplier ESG questionnaire. Coverage Check is an estimate; it does not fill anything in or send anything to your customer.
What it does not do
- It does not audit or verify your data, and it is not an assurance product.
- It does not produce a finished report on its own: the Excel template is pre-filled and you complete it.
- It does not generate XBRL or file anything with a regulator or a customer.
- It does not fill in or submit a customer's own questionnaire.
The full list is on what EcoDiligence doesn't do.
Frequently asked questions
Everything in a Passport is self-reported and not independently audited, including certifications. The 2026 Voluntary Standard is the European Commission's, in Delegated Regulation (EU) 2026/1560, and using it is voluntary; EFRAG publishes the Digital Template and XBRL Taxonomy this page refers to. This page describes what EcoDiligence does and is not legal advice. See pricing for exactly what each plan includes.
Start with a free Passport
See your own data in the format before deciding on Pro. Start without a sales call — pay by card or request an invoice.