The Voluntary ESRS for non-listed SMEs (VSME ESRS)

The Voluntary ESRS for non-listed SMEs (VSME ESRS) course, offered by Greenomy Academy, is an intermediate-level, online training program dedicated to equipping participants with a foundational understanding of the Voluntary European Sustainability Reporting Standards (VSME) for non-listed Small and Medium-sized Enterprises (SMEs). This compact, roughly one-hour course delivers essential insights into the structure and application of VSME, with an emphasis on its relevance in the evolving sustainable finance landscape and for SMEs embedded in larger value chains. The content is informed by the latest developments from EFRAG’s LSME and VSME standards and is periodically updated to reflect new regulatory requirements. Upon completion, learners earn an official certificate, bolstering their professional standing in ESG and sustainability reporting.

Core Content

The curriculum is carefully structured to demystify the VSME framework, explaining why and how the voluntary standards were crafted to address the needs of non-listed SMEs in the EU. Participants explore topics such as the structure of the VSME, practical guidance for reporting, and the standards’ role in supporting transparency, comparability, and access to sustainable investment. The course outlines both the Basic and Comprehensive VSME modules, details the ‘if applicable’ principle (which replaces double materiality for VSME), and clarifies how SMEs can efficiently identify relevant disclosures, assess data readiness, and produce high-quality, externally shareable ESG reports. Real-world scenarios and stepwise guides enhance practical understanding, and expert-led instruction ensures the training is aligned with ongoing regulatory developments.

Key Skills

Learners build practical abilities for structuring and delivering VSME-compliant reports, including how to scope disclosures, perform basic gap analyses, and organize the ESG reporting process. The course cultivates an understanding of ‘if applicable’ disclosures—empowering SMEs to tailor sustainability responses to their business context—and fosters strategic skills in communication and stakeholder engagement for non-listed SMEs. Participants are also introduced to frameworks for aligning VSME reports with evolving supply chain and investor expectations, ensuring their reporting is both useful and actionable. The knowledge gained supports readiness to respond to ESG data requests and to build on reporting year after year.

Target Learners

This program is tailored for SME owners, sustainability officers, finance professionals, consultants, and anyone whose responsibilities intersect with non-listed SME reporting in the EU context. It is particularly suited for professionals seeking to proactively address sustainability demands, whether to satisfy upstream customer requirements, prepare for potential regulatory shifts, or enhance transparency in line with financial market expectations. Since no prior ESG reporting experience is necessary, the course appeals to both newcomers and established professionals keen to formalize or improve their voluntary reporting practices.

Learning Format

The VSME ESRS course is offered online for self-paced completion, typically requiring about one hour. Content is delivered through video lectures, supported by diverse materials including articles, research papers, web links, and interactive knowledge checkpoints. The structure enables efficient, modular learning that is accessible for busy professionals or teams. Upon successful completion, participants receive a shareable Greenomy Academy certificate, serving as recognized proof of expertise in VSME and ESG disclosure for SMEs.

Additional Benefits

Graduates of the course gain not only technical literacy in VSME standards but also strategic advantages in meeting growing ESG information requests and regulatory expectations. The certification can enhance organizational credibility, facilitate access to sustainable finance, and position SMEs to partner effectively within supply chains required to demonstrate sustainability performance. Participants also join a global learning community supported by Greenomy’s ESG advisors, regulatory experts, and data scientists, promoting ongoing professional development and practical networking. The training is kept current with regulatory changes and directly reflects Greenomy’s leadership in supporting seamless, real-world sustainability reporting for Europe’s SMEs.

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