VSME after CSRD for Manufacturers
Big customers still want credible sustainability data from suppliers, even as CSRD rules shift. VSME gives SMEs a common language to answer those requests quickly, without building a full reporting department. Here is how construction manufacturers can use it to cut admin, align with EPD work, and protect revenue in specs and bids.
VSME in one minute
VSME is the European voluntary sustainability reporting standard for non‑listed SMEs. It was developed by EFRAG and delivered to the European Commission in December 2024, then recommended by the Commission in July 2025 for uptake by the market (EFRAG, 2024) (EFRAG, 2025). It standardises what buyers and banks ask from SMEs so you spend less time answering bespoke questionnaires and more time shipping product.
Why this matters even if CSRD keeps changing
CSRD originally covered about 50,000 companies, which pulled suppliers into value‑chain data requests through ESRS topics like climate and workforce (European Parliament, 2022). In 2025 lawmakers proposed narrowing scope and easing obligations, yet large enterprises will still ask suppliers for comparable data to defend their own filings and lender expectations (Reuters, 2025). VSME is the practical truce between shifting law and steady buyer due‑diligence.
Who VSME is for
SMEs that are not in mandatory CSRD scope, especially component makers, finish suppliers, and building product brands selling B2B. With 99% of EU enterprises being micro and small, consistency beats perfection for the majority that must answer upstream questionnaires without a dedicated ESG team (Eurostat, 2024).
What is inside VSME
VSME uses two modules. Basic gives a compact set of general, governance, people, and environment disclosures that many counterparties already ask. Comprehensive adds depth where banks or large customers need more detail. Think of it like moving from ad‑hoc email threads to a simple, reusable fact sheet that can travel with every RFI.
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How VSME connects to EPDs and LCAs
VSME is company‑level reporting. EPDs are product‑level declarations built on LCAs under EN 15804 in Europe. They serve different moments in the sales cycle. Use EPDs to win specs where embodied carbon is scored. Use VSME to satisfy vendor onboarding and lender screens. The trick is leverage shared inputs. Utility data, fuels, renewable share, waste, and logistics baselines that you already compile for LCAs can populate VSME climate and resource sections. Product GWP from an EPD can also be cited when partners ask for product‑specific intensity.
A playbook for manufacturers
Start with Basic, then extend only where buyers demand it. Map three data buckets. One, operations data you already collect for LCAs, such as annual energy, water, and waste. Two, workforce and governance data often held by HR and legal. Three, product metrics from your EPDs, like declared unit, GWP, and standards used. Document sources and the reference year so re‑use is effortless next season. Do not overfit to a single customer portal. VSME is the template that keeps answers consistent across them all.
What buyers will actually check
They will skim for completeness, the reference period, boundaries, and whether values are verified or derived. For product claims, they will look for program operator, standard version, and validity dates on EPDs. For company metrics, they will ask how you calculated scopes and which estimates you used. If a figure is an estimate, label it. If you improved a process mid‑year, note the cutover date. Small clarity beats glossy narratives every time.
Reduce friction in data collection
Pick a partner that can do white‑glove data wrangling inside your org, interface with sites, and translate operational logs into audit‑ready numbers. Speed matters because every week in back‑and‑forth can cost a place in a bid. We prefer teams and tools that turn fragmented spreadsheets into a single source of truth, then push those same numbers into EPDs and VSME once, not twice.
What good looks like on day one
A single workbook that lists data owners by site, a calendar for the reference year, and pre‑agreed assumptions for transport, packaging, and electricity factors. Your latest EPDs parked beside that workbook so product GWP is at your fingertips. A Basic VSME draft ready for customer portals, with a short appendix that points to your public EPD pages. None of this requires a giant team. It requires focus, reuse, and tidy version control.
Final thought
Regulation may zigzag, but buyer expectations rarely do. VSME gives SMEs a common spine for company information, while EPDs carry product muscle into specs. Use both together and you will spend less time chasing forms and more time winning work. That is the boring kind of efficiency that quietly beats competitors, every quarter. And yes, fixing one small enviromental dataset can unlock two deliverables at once.
Frequently Asked Questions
Is VSME mandatory for non-listed SMEs in the EU
No. VSME is voluntary. It was delivered by EFRAG to the European Commission in December 2024, and the Commission recommended its uptake in July 2025 (EFRAG, 2024) (EFRAG, 2025).
If CSRD scope changes, will customers still ask SMEs for data
Yes. Large companies must defend sustainability claims to investors and lenders, so they keep requesting comparable supplier data even as thresholds evolve. Proposals in 2025 aimed to reduce CSRD coverage, yet value‑chain due‑diligence needs persist (Reuters, 2025).
How does VSME relate to EPDs for construction products
VSME is company‑level. EPDs are product‑level under EN 15804. Use LCA and EPD inputs to populate VSME climate and resource metrics, and cite EPD GWPs when buyers ask for product intensities. Both together reduce duplicate data work and de‑risk specs.
About the Author
John brings a clear, research-driven perspective on the EPD, LCA and HPD space and keeps a close pulse on environmental trends and standards in North America, helping clients understand where the industry is heading and how to get there.
