Create a VSME report: the sustainability report for SMEs
Prepare a voluntary sustainability report under the VSME standard, with the basic module (B1–B11) or the comprehensive module (C1–C9) and a CO2 calculation aid for scope 1 and 2.
The short answer
A VSME report is a voluntary sustainability report under the standard that EFRAG developed for SMEs. You use it to answer questions from your bank, insurer or large customers in one go. In Jaarrekening.io you choose the basic or the comprehensive module, fill in the data points and export the report as a PDF, with balance sheet total and turnover from the recorded annual accounts.
VSME, CSRD and the Omnibus: the position in October 2026
The CSRD obligation has been sharply curtailed in 2026. Under the Omnibus directive (Directive (EU) 2026/470), mandatory sustainability reporting for financial years starting on or after 1 January 2027 applies only to companies with an average of more than 1,000 employees and more than € 450 million net turnover. The Dutch bill implementing the CSRD (Parliamentary paper 36 678) was still pending when this page was written. Almost every SME therefore falls outside the CSRD.
That does not mean the questions go away. Banks and large customers still ask about energy, emissions and staff. The VSME is meant for that. In July 2025 the European Commission adopted the standard in a recommendation (Recommendation (EU) 2025/1710). In 2026 a delegated regulation followed with a voluntary standard based on the VSME that keeps the same structure: a basic module B1–B11 and a comprehensive module C1–C9 (Delegated Regulation (EU) 2026/1560).
That regulation also sets the so-called value chain cap. For financial years starting on or after 1 January 2027, a company subject to the CSRD may not ask value chain partners with an average of 1,000 employees or fewer for more than a short list of essential data points from Annex II of the regulation for its own mandatory sustainability report, with a shorter list for companies with ten employees or fewer (Article 3 and recital 4). The cap is therefore smaller than the whole standard, and it does not apply to requests with another purpose, such as a credit application or other legal obligations. A VSME report covers those essential data points and also answers the broader questions from banks and customers.
What the VSME module does
Basic or comprehensive
You choose the basic module (B1–B11) or the comprehensive module (B1–B11 plus C1–C9) and can expand later. The data points follow the EFRAG VSME of December 2024.
Data points per topic
Basis of preparation, energy and greenhouse gases, pollution, biodiversity, water, resources and waste, workforce, health and safety, remuneration and training, and corruption; in the comprehensive module, among others, reduction targets, climate risks, human rights and the gender ratio on the board.
CO2 calculation aid scope 1 and 2
Convert consumption per energy carrier into emissions with standard emission factors that you can adjust per line. Scope 3 is a voluntary field that you fill in yourself.
Derived key figures
Total energy consumption, share of renewables, scope 1 and 2 emissions, emissions per million euro of turnover and the accident rate, with plausibility checks.
Figures from the annual accounts
Balance sheet total and net turnover come from the recorded annual accounts; the number of employees from the entity's details. Comparative figures from the prior year.
Texts and export
For the descriptive sections the AI writes a draft that stays marked as an AI draft and does not invent figures. Export as PDF, with the status draft or final.
What the module does not do
- The module is in beta and follows the EFRAG VSME of December 2024. When answering a request, check which version the requester relies on; changes from the 2026 voluntary standard have not been separately confirmed.
- The standard emission factors are an order of magnitude; check them against the current list from CO2emissiefactoren.nl.
- No calculation of scope 3 and no digital tagging (XBRL) of the report; export only as PDF.
- No assurance: the report has not been reviewed by an accountant unless you arrange that yourself.
Why the report belongs alongside the annual accounts
A VSME report starts from the same basic data as the annual accounts: turnover, balance sheet total and number of employees. If these come from one source, the sustainability report matches the figures the bank already knows from the annual accounts, and intensities such as emissions per million euro of turnover are correct.
The report is separate from the filing: a VSME report does not have to go to the KVK and is not included in the annual accounts. You share it with whoever asks for it.
Availability in the app
Add-on (beta), not yet in the menu. This module has been built and is purchased per workspace as a separate subscription, but is currently not in the app menu: the product focus is on annual accounts, bookkeeping, taxes and payroll. If you want to use the module, please get in touch or email info@jaarrekening.io. The current module prices are on the pricing page.
Frequently asked questions
Is a VSME report mandatory?
No. The VSME is a voluntary standard. You prepare the report because a bank, insurer or customer asks for sustainability information.
Does my SME fall under the CSRD?
Almost certainly not. Under Directive (EU) 2026/470, for financial years starting on or after 1 January 2027 the CSRD applies only to companies with an average of more than 1,000 employees and more than € 450 million net turnover.
How much may a large customer ask me for its CSRD report?
For financial years starting on or after 1 January 2027, a company subject to the CSRD may not ask value chain partners with an average of 1,000 employees or fewer for more than the essential data points in Annex II of Delegated Regulation (EU) 2026/1560 for its mandatory sustainability report. Requests with another purpose, such as from a bank, are not covered by that cap.
Do I choose the basic module or the comprehensive module?
Start with the basic module if you mainly want to answer questions from banks and customers. If a customer asks about reduction targets, climate risks or human rights policy, you need the comprehensive module.
Does the module calculate my scope 3 emissions?
No. The CO2 calculation aid calculates scope 1 and 2 from your energy consumption; you fill in scope 3 yourself if you wish.
Read more
Answer sustainability questions from your own figures
Your first set of annual accounts is free, for every size class. Create an account and prepare the annual accounts of your Dutch company under Title 9 of Book 2 of the Dutch Civil Code.
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