{"id":38022,"date":"2026-10-15T13:52:15","date_gmt":"2026-10-15T12:52:15","guid":{"rendered":"https:\/\/www.monentreprisedurable.ch\/csr-standards-and-labels\/vsme-the-standard-that-protects-swiss-smes-from-esg-questionnaires-from-their-european-clients\/"},"modified":"2026-10-19T16:15:23","modified_gmt":"2026-10-19T15:15:23","slug":"vsme-the-standard-that-protects-swiss-smes-from-esg-questionnaires-from-their-european-clients","status":"publish","type":"post","link":"https:\/\/www.monentreprisedurable.ch\/en\/csrd-3\/vsme-the-standard-that-protects-swiss-smes-from-esg-questionnaires-from-their-european-clients\/","title":{"rendered":"VSME: The Standard That Protects Swiss SMEs from ESG Questionnaires from Their European Clients"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"38022\" class=\"elementor elementor-38022 elementor-38012\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e8e716 e-con-full e-flex e-con e-parent\" data-id=\"2e8e716\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-11c7a39 e-con-full e-flex e-con e-child\" data-id=\"11c7a39\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-e44c95b e-con-full e-flex e-con e-child\" data-id=\"e44c95b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-03640d2 e-con-full e-flex e-con e-child\" data-id=\"03640d2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d89390 elementor-widget elementor-widget-heading\" data-id=\"3d89390\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Table of Contents<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9da9390 elementor-widget elementor-widget-table-of-contents\" data-id=\"9da9390\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;marker_view&quot;:&quot;bullets&quot;,&quot;no_headings_message&quot;:&quot;Aucun titre n\\u2019a \\u00e9t\\u00e9 trouv\\u00e9 sur cette page.&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;icon&quot;:{&quot;value&quot;:&quot;fas fa-circle&quot;,&quot;library&quot;:&quot;fa-solid&quot;,&quot;rendered_tag&quot;:&quot;&lt;svg class=\\&quot;e-font-icon-svg e-fas-circle\\&quot; viewBox=\\&quot;0 0 512 512\\&quot; xmlns=\\&quot;http:\\\/\\\/www.w3.org\\\/2000\\\/svg\\&quot;&gt;&lt;path d=\\&quot;M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\\&quot;&gt;&lt;\\\/path&gt;&lt;\\\/svg&gt;&quot;},&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tTable of Contents\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__9da9390\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e1e2d1d e-con-full e-flex e-con e-child\" data-id=\"e1e2d1d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bc3df9e elementor-widget elementor-widget-heading\" data-id=\"bc3df9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">See also...<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ba47fb elementor-widget elementor-widget-text-editor\" data-id=\"6ba47fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"cvGsUA direction-ltr align-start para-style-body\"><span class=\"TextRun SCXW200208972 BCX0\" lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW200208972 BCX0\">Get your CSR initiative off to a good start: <\/span><\/span><a class=\"Hyperlink SCXW200208972 BCX0\" href=\"https:\/\/www.monentreprisedurable.ch\/en\/draw-up-a-csr-audit-and-action-plan\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined MacChromeBold SCXW200208972 BCX0\" lang=\"FR-FR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW200208972 BCX0\" data-ccp-charstyle=\"Hyperlink\">participatory audit, prioritized action plan<\/span><\/span><span class=\"TextRun Underlined SCXW200208972 BCX0\" lang=\"FR-FR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW200208972 BCX0\" data-ccp-charstyle=\"Hyperlink\"> and selection of<\/span><\/span><span class=\"TextRun Underlined MacChromeBold SCXW200208972 BCX0\" lang=\"FR-FR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW200208972 BCX0\" data-ccp-charstyle=\"Hyperlink\">o<\/span><span class=\"NormalTextRun SCXW200208972 BCX0\" data-ccp-charstyle=\"Hyperlink\">CSR tools<\/span><\/span><span class=\"TextRun Underlined SCXW200208972 BCX0\" lang=\"FR-FR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW200208972 BCX0\" data-ccp-charstyle=\"Hyperlink\"> for your company in <\/span><\/span><span class=\"TextRun Underlined MacChromeBold SCXW200208972 BCX0\" lang=\"FR-FR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW200208972 BCX0\" data-ccp-charstyle=\"Hyperlink\">4 weeks.<\/span><\/span><\/a><span class=\"LineBreakBlob BlobObject DragDrop SCXW200208972 BCX0\"><span class=\"SCXW200208972 BCX0\"> <\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e4298b4 elementor-widget elementor-widget-text-editor\" data-id=\"e4298b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"cvGsUA direction-ltr align-start para-style-body\"><span class=\"NormalTextRun SCXW184420164 BCX0\">97% of <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW184420164 BCX0\">customers<\/span><span class=\"NormalTextRun SCXW184420164 BCX0\"> of Mon Entreprise Durable say they have carried out their CSR projects without slowing down their business operations.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a13e4c2 elementor-align-justify elementor-widget__width-inherit elementor-widget elementor-widget-button\" data-id=\"a13e4c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-float\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6MzQ1MTQsInRvZ2dsZSI6ZmFsc2V9\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Talk to an expert<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fe10440 elementor-widget elementor-widget-text-editor\" data-id=\"fe10440\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A German client sends you an ESG questionnaire, a French client sends another one, and your bank adds a third: three formats, three platforms, and just as many evenings spent searching for figures. As of 2026, the European Union has set a clear limit, effective starting with the 2027 fiscal year: a client subject to the CSRD can no longer require a supplier with 1,000 employees or fewer to provide information that goes beyond the VSME standard. For a Swiss SME, this voluntary standard becomes both a single response format and a legal shield.<\/p><p>Here is what the VSME standard includes, what it actually covers, its limitations, and the steps you need to follow to prepare your report.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-126ffec elementor-widget elementor-widget-heading\" data-id=\"126ffec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Why Your Swiss SME Is Receiving ESG Questionnaires from European Clients<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e64fab elementor-widget elementor-widget-heading\" data-id=\"3e64fab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Not subject to the CSRD, but still affected<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67ce06f elementor-widget elementor-widget-text-editor\" data-id=\"67ce06f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul dir=\"ltr\"><li><p>The <a href=\"https:\/\/www.seco.admin.ch\/dam\/seco\/fr\/dokumente\/Aussenwirtschaft\/Wirtschaftsbeziehungen\/CSR\/bericht_postulat_dittli.pdf.download.pdf\/Rapport%20sur%20le%20postulat%20Dittli.pdf\" target=\"_blank\" rel=\"noopener\">Federal Council\u2019s report of November 5, 2025<\/a>, drafted in response to the Dittli postulate, states the fact plainly. Swiss SMEs are rarely subject to European ESG regulations, but they must provide sustainability information to customers who are subject to these regulations. The CSRD and the German Supply Chain Act are the regulations that most frequently affect them.<\/p><p>Business customers are exerting the most pressure. The small and medium-sized enterprises surveyed for this report describe an enormous workload: entering the same data on the platforms of various private service providers, such as EcoVadis or IntegrityNext.<\/p><\/li><\/ul><p><strong>How many Swiss companies are affected?<\/strong> There are two official estimates:<\/p><ul><li>up to 50,000 companies, primarily SMEs, indirectly affected by the CSRD, the European due diligence requirement, the European Deforestation Regulation, and German law, according to the <a href=\"https:\/\/www.seco.admin.ch\/dam\/seco\/fr\/dokumente\/Aussenwirtschaft\/Wirtschaftsbeziehungen\/CSR\/bericht_postulat_dittli.pdf.download.pdf\/Rapport%20sur%20le%20postulat%20Dittli.pdf\" target=\"_blank\" rel=\"noopener\">Dittli report<\/a> (a survey conducted in late 2024 among 354 companies);<\/li><li>between 100,000 and 120,000 companies, primarily SMEs, indirectly affected by European regulations, according to the impact assessment dated March 5, 2026, cited in the <a href=\"https:\/\/www.bj.admin.ch\/dam\/fr\/sd-web\/hsVqKi88f-Kc\/FF%202025%207\" target=\"_blank\" rel=\"noopener\">explanatory report accompanying the preliminary draft law on sustainable corporate governance<\/a>.<\/li><\/ul><p>The two studies were not conducted at the same time and did not use the same methodology. However, the order of magnitude alone is enough to make a decision: if you ship to European companies, this issue concerns you.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f98eb43 elementor-widget elementor-widget-heading\" data-id=\"f98eb43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What the Omnibus Directive Changed in 2026\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49b4799 elementor-widget elementor-widget-text-editor\" data-id=\"49b4799\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"http:\/\/data.europa.eu\/eli\/dir\/2026\/470\/oj\" target=\"_blank\" rel=\"noopener\">Directive (EU) 2026\/470, known as Omnibus I<\/a>, published in the Official Journal of the EU on February 26, 2026, significantly narrowed the scope of the CSRD. The <a href=\"https:\/\/www.bj.admin.ch\/dam\/fr\/sd-web\/hsVqKi88f-Kc\/FF%202025%207\" target=\"_blank\" rel=\"noopener\">explanatory report from the Federal Office of Justice<\/a> summarizes the changes to the thresholds:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ad9c86 elementor-widget elementor-widget-text-editor\" data-id=\"0ad9c86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table><thead><tr><th>Target Companies<\/th><th>Initial CSRD<\/th><th>CSRD after Omnibus I<\/th><\/tr><\/thead><tbody><tr><td>European Companies<\/td><td>More than 250 employees and more than \u20ac50 million in revenue or more than \u20ac25 million in total assets, or publicly traded companies<\/td><td>More than 1,000 employees and more than \u20ac450 million in global net revenue<\/td><\/tr><tr><td>Non-European groups, including Swiss ones<\/td><td>At least \u20ac150 million in revenue in the EU<\/td><td>More than \u20ac450 million in net revenue in the EU and a subsidiary or branch in the EU with revenue of \u20ac200 million<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-693e8be elementor-widget elementor-widget-text-editor\" data-id=\"693e8be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>For you, the impact is twofold. The clients still subject to the CSRD are now very large conglomerates, with structured ESG teams and specific requirements. And the same directive has established protections for their suppliers: the value chain cap, for which the VSME standard serves as the benchmark. For details on the new thresholds and their impact on directly affected Swiss companies, see the article <a href=\"https:\/\/www.monentreprisedurable.ch\/en\/csrd-3\/new-csrd-version-what-impact-if-im-a-swiss-company\/\">\u201cNew CSRD Version: What\u2019s the Impact if I\u2019m a Swiss Company?\u201d<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a7d5306 elementor-widget elementor-widget-heading\" data-id=\"a7d5306\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The VSME Standard Explained: What It Includes (and What It Doesn't)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5989dd2 elementor-widget elementor-widget-heading\" data-id=\"5989dd2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">From the EFRAG standard to Delegated Regulation (EU) 2026\/1560\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dba2240 elementor-widget elementor-widget-text-editor\" data-id=\"dba2240\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The VSME standard has changed status in less than two years:<\/p><ul><li><strong>December 2024<\/strong>: EFRAG, the technical body that advises the European Commission, finalizes the <a href=\"https:\/\/www.efrag.org\/en\/projects\/voluntary-reporting-standard-for-smes-vsme\/concluded\" target=\"_blank\" rel=\"noopener\">VSME standard<\/a> for unlisted SMEs.<\/li><li><strong>July 30, 2025<\/strong>: The European Commission recommends its use by micro, small, and medium-sized enterprises through <a href=\"https:\/\/eur-lex.europa.eu\/eli\/reco\/2025\/1710\/oj\/fra\" target=\"_blank\" rel=\"noopener\">Recommendation (EU) 2025\/1710<\/a>.<\/li><li><strong>February 26, 2026<\/strong>: The Omnibus I Directive provides for a voluntary standard adopted by delegated act and establishes it as the benchmark for the value chain cap.<\/li><li><strong>July 3, 2026<\/strong>: The Commission adopts <a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg_del\/2026\/1560\/oj\/fra\" target=\"_blank\" rel=\"noopener\">Delegated Regulation (EU) 2026\/1560<\/a>.<\/li><li><strong>September 21, 2026<\/strong>: Publication in the Official Journal, with <a href=\"https:\/\/www.garrigues.com\/en_GB\/new\/eu-publishes-voluntary-sustainability-standard-companies-more-1000-employees-and-caps-value\" target=\"_blank\" rel=\"noopener\">entry into force on September 24, 2026<\/a>.<\/li><li><strong>Fiscal years beginning on or after January 1, 2027<\/strong>: Application of the value chain cap.<\/li><\/ul><p>The official text now refers to a \u201cvoluntary standard.\u201d In communications with clients, banks, and rating agencies, the term \u201cVSME\u201d remains the most common. Another significant change noted by<a href=\"https:\/\/www.ibr-ire.be\/docs\/default-source\/fr\/documents\/actualites\/a-la-une\/ec-da-vs-vs-efrag-vsme-fr.pdf\" target=\"_blank\" rel=\"noopener\">the Belgian Institute of Company Auditors<\/a> is that the standard now applies to all companies with an average of 1,000 employees or fewer, rather than just SMEs. In Switzerland, where SECO and the FSO <a href=\"https:\/\/www.seco.admin.ch\/dam\/seco\/fr\/dokumente\/Aussenwirtschaft\/Wirtschaftsbeziehungen\/CSR\/bericht_postulat_dittli.pdf.download.pdf\/Rapport%20sur%20le%20postulat%20Dittli.pdf\" target=\"_blank\" rel=\"noopener\">define an SME as<\/a> any company with fewer than 250 employees, all SMEs therefore fall into this category.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6aed3d6 elementor-widget elementor-widget-heading\" data-id=\"6aed3d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Basic Module (B1\u2013B11) and Comprehensive Module (C1\u2013C9)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53091fa elementor-widget elementor-widget-text-editor\" data-id=\"53091fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The VSME standard offers two options: Option A (base module only) and Option B (base module and full module). The full module is never used on its own. Here is what the base module specifically requires of you, according to the <a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg_del\/2026\/1560\/oj\/fra\" target=\"_blank\" rel=\"noopener\">delegated regulation<\/a> and the <a href=\"https:\/\/www.garrigues.com\/en_GB\/new\/eu-publishes-voluntary-sustainability-standard-companies-more-1000-employees-and-caps-value\" target=\"_blank\" rel=\"noopener\">summary by the Garrigues firm<\/a>:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88946fb elementor-widget elementor-widget-text-editor\" data-id=\"88946fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table><thead><tr><th>Indicator<\/th><th>What you actually provide<\/th><\/tr><\/thead><tbody><tr><td>B1 Place of Business<\/td><td>Selected option, declaration of compliance, legal form, NACE code, balance sheet, number of employees, countries of operation, location of sites<\/td><\/tr><tr><td>B2 Practices and Policies<\/td><td>Description of sustainable transition practices, policies, and initiatives<\/td><\/tr><tr><td>B3 Energy and GHG<\/td><td>Total energy consumption in MWh (renewable and non-renewable), gross Scope 1 and 2 emissions in metric tons of CO\u2082 equivalent<\/td><\/tr><tr><td>B4 Pollution<\/td><td>Emissions of pollutants into the air, water, and soil\u2014whether you are already required to report them or whether your environmental management system tracks them<\/td><\/tr><tr><td>B5 Biodiversity<\/td><td>Sites located in or near a biodiversity-sensitive area<\/td><\/tr><tr><td>B6 Water<\/td><td>Total water withdrawals, and consumption if your processes use a lot of water<\/td><\/tr><tr><td>B7 Circular Economy and Waste<\/td><td>Whether or not circular economy principles are applied; hazardous and non-hazardous waste; percentage recycled or reused<\/td><\/tr><tr><td>B8 Workforce<\/td><td>Number of Employees by Contract Type, Gender, and Country<\/td><\/tr><tr><td>B9 Health and Safety<\/td><td>Number and rate of reportable workplace accidents, including fatalities<\/td><\/tr><tr><td>B10 Compensation, Agreements, and Training<\/td><td>Compliance with the minimum wage, gender pay gap (if already required by law), percentage of staff covered by a collective bargaining agreement, average hours of training<\/td><\/tr><tr><td>B11 Corruption<\/td><td>Convictions and Fines for Corruption<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc3ae7a elementor-widget elementor-widget-text-editor\" data-id=\"fc3ae7a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The complete module adds nine blocks designed for banks, investors, and major clients: business model and strategy (C1), details on practices and responsible individuals (C2), emissions reduction targets (C3), climate risks (C4), additional information on personnel such as turnover rate (C5), human rights policy and grievance mechanism (C6), confirmed incidents (C7), revenue from specific activities such as tobacco or fossil fuels (C8), and gender diversity on the governing body (C9). Scope 3 remains voluntary sector-specific information, particularly relevant in the manufacturing, agri-food, construction, and packaging industries.<\/p><p>Three factors make the VSME standard a realistic option for an SME:<\/p><ul><li><strong>No dual materiality requirement and no mandatory external verification.<\/strong> The <a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg_del\/2026\/1560\/oj\/fra\" target=\"_blank\" rel=\"noopener\">delegated regulation<\/a> does not require your information to be verified by an assurance body.<\/li><li><strong>Amounts in Swiss francs.<\/strong> The text refers to monetary units rather than euros, making it <a href=\"https:\/\/www.ibr-ire.be\/docs\/default-source\/fr\/documents\/actualites\/a-la-une\/ec-da-vs-vs-efrag-vsme-fr.pdf\" target=\"_blank\" rel=\"noopener\">applicable outside the eurozone<\/a>.<\/li><li><strong>Your trade secrets remain protected.<\/strong> You may omit information whose disclosure would seriously harm your commercial position, provided you specify each instance and review this decision with each report.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c6b6d7 elementor-widget elementor-widget-heading\" data-id=\"4c6b6d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Fewer than 10 employees: an even simpler system\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23de057 elementor-widget elementor-widget-text-editor\" data-id=\"23de057\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>If your company has 10 or fewer employees, several data points in the basic module become optional: energy and greenhouse gas emissions (B3), water withdrawals (B6), circular economy and waste (B7). In the comprehensive module, C1, C3, C4, C5, and parts of C6 and C7 also become optional. Most importantly, <a href=\"https:\/\/www.ibr-ire.be\/docs\/default-source\/fr\/documents\/actualites\/a-la-une\/ec-da-vs-vs-efrag-vsme-fr.pdf\" target=\"_blank\" rel=\"noopener\">no data points from the comprehensive module may be required of a micro-enterprise<\/a> under the value chain threshold.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f6a301 elementor-widget elementor-widget-heading\" data-id=\"5f6a301\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How the VSME Standard Protects Your Small Business: The Value Chain Ceiling<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f906747 elementor-widget elementor-widget-text-editor\" data-id=\"f906747\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The mechanism boils down to one rule. A company subject to CSRD reporting may not require a company in its value chain with an average of 1,000 employees or fewer to provide information that goes beyond the essential data points listed in Annex II of <a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg_del\/2026\/1560\/oj\/fra\" target=\"_blank\" rel=\"noopener\">Delegated Regulation (EU) 2026\/1560<\/a>. These companies are referred to as \u201cprotected companies.\u201d<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dfca857 elementor-widget elementor-widget-heading\" data-id=\"dfca857\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What a client subject to the CSRD might still ask of you<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc374a8 elementor-widget elementor-widget-text-editor\" data-id=\"dc374a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>According to<a href=\"https:\/\/www.ibr-ire.be\/docs\/default-source\/fr\/documents\/actualites\/a-la-une\/ec-da-vs-vs-efrag-vsme-fr.pdf\" target=\"_blank\" rel=\"noopener\">the analysis by the Belgian Institute of Corporate Auditors<\/a>, Annex II distinguishes between two cases:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eaa1b97 elementor-widget elementor-widget-text-editor\" data-id=\"eaa1b97\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table><thead><tr><th>Your company<\/th><th>May be required under the CSRD<\/th><th>Cannot be required under the CSRD<\/th><\/tr><\/thead><tbody><tr><td>More than 10 employees<\/td><td>Key data from the core module (B1 through B11) and four sections of the comprehensive module: C1, C5, C6, and C7<\/td><td>Scope 3, climate targets (C3), climate risks (C4), C2, C8, C9, sector-specific information, and voluntary disclosures<\/td><\/tr><tr><td>10 or fewer employees<\/td><td>Essential data from the core module, excluding items that have become optional (energy and GHG emissions, water, waste)<\/td><td>The entire module, including optional data<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2fca7c elementor-widget elementor-widget-text-editor\" data-id=\"c2fca7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In practical terms, if a client asks you for your complete Scope 3 carbon footprint to include in their CSRD report, you can provide them with your VSME report and indicate that this data falls outside the scope. There\u2019s nothing stopping you from providing it if you have it and if the business relationship warrants it: the decision is yours.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d39d903 elementor-widget elementor-widget-heading\" data-id=\"d39d903\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The Limits of the Shield: What You Need to Know Before Saying No\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ff2c13 elementor-widget elementor-widget-text-editor\" data-id=\"1ff2c13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A ceiling that complies with the VSME standard does provide protection, but not in all cases. Before rejecting a claim, check these five points. The ceiling will not protect you if:<\/p><ul><li><strong>The request relates to a fiscal year that began before January 1, 2027<\/strong>, since Article 3 of the regulation, which addresses the cap, <a href=\"https:\/\/www.garrigues.com\/en_GB\/new\/eu-publishes-voluntary-sustainability-standard-companies-more-1000-employees-and-caps-value\" target=\"_blank\" rel=\"noopener\">applies only to fiscal years beginning in 2027<\/a> or later;<\/li><li><strong>the request serves a purpose other than CSRD reporting.<\/strong> The cap <a href=\"https:\/\/www.garrigues.com\/en_GB\/new\/eu-publishes-voluntary-sustainability-standard-companies-more-1000-employees-and-caps-value\" target=\"_blank\" rel=\"noopener\">applies only to the collection of information for sustainability reporting<\/a> and does not cover requests related to other regulations, such as the EU Deforestation Regulation;<\/li><li><strong>The request falls under the European due diligence obligation (CSDDD).<\/strong> In this case, a different rule applies: large companies may request information from their partners with fewer than 5,000 employees only if they cannot obtain it otherwise, as summarized <a href=\"https:\/\/www.bj.admin.ch\/dam\/fr\/sd-web\/hsVqKi88f-Kc\/FF%202025%207\" target=\"_blank\" rel=\"noopener\">in the OFJ\u2019s explanatory report<\/a>;<\/li><li><strong>Your client is not subject to the CSRD<\/strong>, a situation that has become common since the Omnibus Directive: their request falls under commercial negotiation, not under the law;<\/li><li><strong>You choose to disclose more<\/strong> information, for example, to retain a strategic contract.<\/li><\/ul><p>In Switzerland, no equivalent rules currently exist: current law does not include any provisions protecting SMEs.<a href=\"https:\/\/www.bj.admin.ch\/dam\/fr\/sd-web\/hsVqKi88f-Kc\/FF%202025%207\" target=\"_blank\" rel=\"noopener\">The preliminary draft of the federal law on sustainable business management<\/a>, which was released for public comment on April 1, 2026, adopts the European approach for large Swiss companies: they should provide appropriate support to SMEs in their supply chains and should only request information from them if they cannot obtain it otherwise. The Federal Council must submit its message to Parliament by November 27, 2026.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49a2f71 elementor-widget elementor-widget-heading\" data-id=\"49a2f71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Mini-Case Study: A Small Business in Vaud Faces Three Questionnaires (Illustrative Example)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd8e5a9 elementor-widget elementor-widget-text-editor\" data-id=\"bd8e5a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The company described here is fictional: it is used to illustrate the reasoning, not to provide actual figures. It is a small-to-medium-sized industrial company in the canton of Vaud with fewer than 250 employees that manufactures precision parts. Within a few weeks, it receives three inquiries.<\/p><p><strong>Request 1: A German industrial group subject to the CSRD.<\/strong> The questionnaire covers energy, workforce, and workplace accidents, as well as Scope 3 emissions and a climate transition plan.<br\/>Rationale: The client is subject to the CSRD, and the threshold applies starting in fiscal year 2027. Energy, workforce, and accidents fall under the basic module. Scope 3 and the transition plan fall outside the threshold.<br>Answer: The SME submits its VSME report (Option B) along with a brief introductory statement, such as: \u201cPlease find attached our report prepared in accordance with the voluntary VSME standard, covering both the basic and comprehensive modules.\u201d Scope 3 emissions are not included in the information covered by the value chain cap (Annex II of Delegated Regulation (EU) 2026\/1560): we are not reporting them at this stage.\u201d<\/p><p><strong>Request 2: A mid-sized French client that is no longer subject to CSRD requirements under the Omnibus Directive.<\/strong><br\/>Rationale: The cap does not legally apply, since the client no longer prepares a CSRD report.<br\/>Response: The SME submits its VSME report in place of its in-house questionnaire. The client remains free to accept, but receives data structured according to a recognized European standard, which often facilitates agreement.<\/p><p><strong>Request 3: their bank, when renewing a loan.<\/strong><br\/>Rationale: This request has nothing to do with the CSRD. The comprehensive module was specifically designed to meet the <a href=\"https:\/\/www.garrigues.com\/en_GB\/new\/eu-publishes-voluntary-sustainability-standard-companies-more-1000-employees-and-caps-value\" target=\"_blank\" rel=\"noopener\">needs of banks, investors, and major clients<\/a>, and <a href=\"https:\/\/kpmg.com\/ch\/en\/insights\/esg-sustainability\/reporting-assurance\/vsme.html\" target=\"_blank\" rel=\"noopener\">KPMG Switzerland<\/a> emphasizes that a VSME-compliant report helps SMEs consistently meet banking requirements.<br\/>Answer: the same VSME report, with no additional work.<\/p><p>One set of data, three responses: this is where the VSME standard saves the most time.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00177d8 elementor-widget elementor-widget-heading\" data-id=\"00177d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Prepare Your VSME Report in 6 Steps<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ad14e4 elementor-widget elementor-widget-text-editor\" data-id=\"7ad14e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol><li><strong>Compile a list of the requests received.<\/strong> For each client, note the country, whether they are subject to the CSRD, the applicable framework (CSRD, due diligence, commercial request, bank), and the deadline. This table will show you where the threshold applies and where it does not.<\/li><li><strong>Choose your option.<\/strong> Option A of the VSME standard (basic module) is often sufficient to get started. Option B becomes useful as soon as banks or large clients begin making regular requests.<\/li><li><strong>Collect data from existing records.<\/strong> Your electricity, gas, and fuel bills show energy consumption in MWh and provide the basis for calculating Scopes 1 and 2. Your employee registry includes headcount by contract type, gender, and country. Accident reports submitted to your accident insurer provide data for B9, and waste collection invoices provide data for B7.<\/li><li><strong>Draft the report.<\/strong> Indicate the option selected and the declaration of compliance, express amounts in francs, and note any information omitted for confidentiality reasons.<\/li><li><strong>Decide whether to have an external audit conducted.<\/strong> It is not mandatory. It can enhance your credibility if a bank or a major client requests it.<\/li><li><strong>Reuse the report wherever possible.<\/strong> Share it with your clients and your bank, and use it as a basis for your assessments. EcoVadis <a href=\"https:\/\/www.tanso.de\/en\/blog\/ecovadis-vsme-rating\" target=\"_blank\" rel=\"noopener\">has recognized VSME as a reporting standard<\/a> in its questionnaire since October 2025, and the Swiss tool <a href=\"https:\/\/www.fr.ch\/travail-et-entreprises\/entreprises\/esg2go\" target=\"_blank\" rel=\"noopener\">esg2go offers reporting in the VSME format<\/a>. If you\u2019re preparing for an EcoVadis assessment at the same time, the article <a href=\"https:\/\/www.monentreprisedurable.ch\/en\/csr-standards-and-labels\/i-need-to-fill-in-an-ecovadis-questionnaire-how-do-i-get-organized\/\">\u201cI Need to Fill Out an EcoVadis Questionnaire: How Should I Get Organized?\u201d<\/a> will help you structure your supporting documentation.<\/li><\/ol><p>Two tools should soon make this process easier: EFRAG has announced a <a href=\"https:\/\/www.garrigues.com\/en_GB\/new\/eu-publishes-voluntary-sustainability-standard-companies-more-1000-employees-and-caps-value\" target=\"_blank\" rel=\"noopener\">digital model for November<\/a>, and SECO is exploring the possibility of <a href=\"https:\/\/www.seco.admin.ch\/dam\/seco\/fr\/dokumente\/Aussenwirtschaft\/Wirtschaftsbeziehungen\/CSR\/bericht_postulat_dittli.pdf.download.pdf\/Rapport%20sur%20le%20postulat%20Dittli.pdf\" target=\"_blank\" rel=\"noopener\">making the standard accessible to Swiss SMEs through an existing digital tool<\/a> in the EU or one of its member states.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a17f74 elementor-widget elementor-widget-heading\" data-id=\"6a17f74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ on the VSME Standard for Swiss SMEs\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4da69f e-n-tabs-tablet elementor-widget elementor-widget-n-tabs\" data-id=\"a4da69f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"nested-tabs.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-tabs\" data-widget-number=\"172861087\" aria-label=\"Tabs. Open items with Enter or Space, close with Escape and navigate using the Arrow keys.\">\n\t\t\t<div class=\"e-n-tabs-heading\" role=\"tablist\">\n\t\t\t\t\t<button id=\"e-n-tab-title-1728610871\" data-tab-title-id=\"e-n-tab-title-1728610871\" class=\"e-n-tab-title\" aria-selected=\"true\" data-tab-index=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"e-n-tab-content-1728610871\" style=\"--n-tabs-title-order: 1;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tIs the VSME standard mandatory in Switzerland?\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1728610872\" data-tab-title-id=\"e-n-tab-title-1728610872\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1728610872\" style=\"--n-tabs-title-order: 2;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tCan a client require me to prepare a VSME report?\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1728610873\" data-tab-title-id=\"e-n-tab-title-1728610873\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1728610873\" style=\"--n-tabs-title-order: 3;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tDoes my VSME report need to be verified?\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1728610874\" data-tab-title-id=\"e-n-tab-title-1728610874\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1728610874\" style=\"--n-tabs-title-order: 4;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tVSME, EcoVadis, esg2go: Which one should I choose?\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t\t<\/div>\n\t\t\t<div class=\"e-n-tabs-content\">\n\t\t\t\t<div id=\"e-n-tab-content-1728610871\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1728610871\" data-tab-index=\"1\" style=\"--n-tabs-title-order: 1;\" class=\"e-active elementor-element elementor-element-e1a5203 e-con-full e-flex e-con e-child\" data-id=\"e1a5203\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-029c8f8 elementor-widget elementor-widget-text-editor\" data-id=\"029c8f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-a910ad3\" class=\"uael-faq-accordion\" role=\"tablist\"><div class=\"uael-accordion-content\" role=\"tabpanel\"><p>No. No Swiss law mandates the VSME standard, and it remains voluntary in the EU as well. The preliminary draft of the federal law on sustainable business management is aimed at large companies, not SMEs. In reality, it is your clients and your bank that make this issue unavoidable.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-1728610872\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1728610872\" data-tab-index=\"2\" style=\"--n-tabs-title-order: 2;\" class=\" elementor-element elementor-element-0c523df e-con-full e-flex e-con e-child\" data-id=\"0c523df\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d3377d2 elementor-widget elementor-widget-text-editor\" data-id=\"d3377d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-db5989c\" class=\"uael-faq-accordion\" role=\"tablist\"><div class=\"uael-accordion-content\" role=\"tabpanel\"><p>The cap sets a maximum, not a mandatory format. Nothing in European law requires you to prepare a VSME report, but a client subject to the CSRD may request the information covered by Annex II, in the format of their choice or as negotiated between you and them. In practice, the VSME report remains the simplest solution, since it covers exactly what that client is entitled to request.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-1728610873\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1728610873\" data-tab-index=\"3\" style=\"--n-tabs-title-order: 3;\" class=\" elementor-element elementor-element-ca66b90 e-con-full e-flex e-con e-child\" data-id=\"ca66b90\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-699fb5c elementor-widget elementor-widget-text-editor\" data-id=\"699fb5c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-5c09b67\" class=\"uael-faq-accordion\" role=\"tablist\"><div class=\"uael-accordion-content\" role=\"tabpanel\"><p>No, verification by an insurance agency is not required by the delegated regulation. It remains an option if a partner requests it or if you want to build confidence in your figures.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-1728610874\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1728610874\" data-tab-index=\"4\" style=\"--n-tabs-title-order: 4;\" class=\" elementor-element elementor-element-28f91dc e-con-full e-flex e-con e-child\" data-id=\"28f91dc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-28921fc elementor-widget elementor-widget-text-editor\" data-id=\"28921fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a14d875 e-con-full e-flex e-con e-child\" data-id=\"a14d875\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{\"jet_parallax_layout_list\":[],\"background_background\":\"classic\"}\"><div class=\"elementor-element elementor-element-1519a2f uael-faq-box-layout-yes align-at-left elementor-widget elementor-widget-uael-faq\" data-id=\"1519a2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"uael-faq.default\"><div class=\"elementor-widget-container\"><div id=\"uael-faq-wrapper-221\" class=\"uael-faq-wrapper\"><div class=\"uael-faq-container uael-faq-layout-accordion\" data-layout=\"accordion\"><div id=\"uael-accordion-9e71a10\" class=\"uael-faq-accordion\" role=\"tablist\"><div class=\"uael-accordion-content\" role=\"tabpanel\"><p>No, these tools serve different purposes. The VSME standard defines what data to publish and in what format. EcoVadis assigns a score evaluated by analysts, which is often required by the procurement departments of large corporations. esg2go, developed in Switzerland, combines scoring and reporting. A well-structured VSME report feeds into both of the others.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf65279 elementor-widget elementor-widget-heading\" data-id=\"cf65279\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Moving from a requirement to a ready-to-use ESG portfolio\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-febf988 elementor-widget elementor-widget-text-editor\" data-id=\"febf988\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Every questionnaire received without prior preparation costs time. With an up-to-date VSME report, you can respond faster, know what you can decline, and speak the same language as your European clients. If you find yourself thinking <a href=\"https:\/\/www.monentreprisedurable.ch\/en\/i-have-to-make-it-simple\/\" target=\"_blank\" rel=\"noopener\">, \u201cI have to do this\u2014just make it simple, \u201d<\/a> start with the data you already have: energy, workforce, and accidents. These already cover three indicators from the basic module (B3, B8, and B9).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9ed7ffe e-con-full e-flex e-con e-child\" data-id=\"9ed7ffe\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-ffead0e e-con-full e-flex e-con e-child\" data-id=\"ffead0e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c3aa69 elementor-widget elementor-widget-text-editor\" data-id=\"6c3aa69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>To speed up the process, Coptain\u2019s experts will work with you to conduct a <a href=\"https:\/\/www.monentreprisedurable.ch\/en\/draw-up-a-csr-audit-and-action-plan\/\" target=\"_blank\" rel=\"noopener\">CSR audit and develop a CSR action plan<\/a> that compiles this data, identifies gaps, and prepares a reusable report for your clients, your bank, and your evaluations. To get a sense of where you stand, take<a href=\"https:\/\/www.monentreprisedurable.ch\/en\/online-csr-self-diagnosis\/\" target=\"_blank\" rel=\"noopener\">the online CSR self-diagnosis<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c86932 elementor-align-justify elementor-widget__width-inherit elementor-widget elementor-widget-button\" data-id=\"1c86932\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-float\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6MzQ1MTQsInRvZ2dsZSI6ZmFsc2V9\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Make an appointment with Isabelle<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69f172c elementor-align-justify elementor-widget__width-inherit elementor-widget elementor-widget-button\" data-id=\"69f172c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-float\" href=\"https:\/\/www.monentreprisedurable.ch\/en\/services\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Find out more about our services<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbb17f3 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-image\" data-id=\"dbb17f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"500\" height=\"500\" src=\"https:\/\/www.monentreprisedurable.ch\/wp-content\/uploads\/2022\/11\/Isabelle-rond.webp\" class=\"attachment-full size-full wp-image-33661\" alt=\"Portrait souriant d&apos;Isabelle, de l&apos;\u00e9quipe Coptain, en pull blanc au logo Coptain, cadre rond orange\" srcset=\"https:\/\/www.monentreprisedurable.ch\/wp-content\/uploads\/2022\/11\/Isabelle-rond.webp 500w, https:\/\/www.monentreprisedurable.ch\/wp-content\/uploads\/2022\/11\/Isabelle-rond-300x300.webp 300w, https:\/\/www.monentreprisedurable.ch\/wp-content\/uploads\/2022\/11\/Isabelle-rond-150x150.webp 150w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>ESG Questionnaires for European Clients: The VSME Standard Sets Out What They Can Require of Your SME Starting in 2027. Modules, Limits, and Steps to Help You Prepare.<\/p>\n","protected":false},"author":2,"featured_media":38051,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[95],"tags":[],"class_list":["post-38022","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-csrd-3"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>VSME Standard: Protecting Your Swiss SME from ESG Surveys<\/title>\n<meta name=\"description\" content=\"Since the introduction of Omnibus, a client subject to the CSRD can no longer require your Swiss SME to comply with standards beyond the VSME. 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