How many data points are included in the VSME standard for ESG reporting?
The VSME standard comprises a total of 147 data points: 100 within the basic module and 47 in the optional voluntary module. This is significantly less than the 1,100+ data points required by the ESRS standards for large companies subject to CSRD. ESG Lift guides you through all 147 data points with intuitive questions and automated calculations to streamline your ESG reporting and sustainability disclosures.
147 Data Points at a Glance
The VSME is intentionally streamlined: 100 data points in the basic module (covering 11 ESG themes) and 47 data points in the narrative-policy-target module for more detailed disclosures on business strategy and supply chain management.
Comparison: VSME vs. ESRS Standards
The ESRS framework for large corporate enterprises subject to CSRD compliance comprises over 1,100 data points. The VSME standard condenses this to the essentials – whilst retaining the core sustainability KPIs that financial institutions and key corporate clients actually require.
Which ESG Data Points are Mandatory?
Not all data points within the basic module are relevant for every business. The VSME distinguishes between mandatory disclosures and 'if applicable' disclosures – the latter only require reporting if they are material to the company. ESG Lift automatically identifies which specific data points are relevant to your ESG reporting.
The VSME standard comprises 147 data points (100 basic, 47 additional) – significantly fewer than the ESRS with over 1,100. Access a comprehensive overview of all differences for your ESG reporting.